Luddite Chancellor

SIR – Philip Hammond’s proposed “Amazon tax” for online retailers (report, August 11) would be more appropriately named the Luddite tax.

A true Conservative Chancellor would be pleased with the success of online businesses and would be looking for ways to reduce high street taxes and costs.

Chepstow, Monmouthshire

SIR – We are witnessing the demise of the department store, and will soon be left with many redundant large buildings. Why not use these to create small, affordable houses?

A fraction of these spaces could be turned into an arcade of small shops, providing goods and services which cannot be supplied online. Residents in central locations would then be situated in a vibrant area, with public transport close at hand.

Christchurch, Dorset