Shopkeepers complain that the existing set-up places an unreasonable burden on small traders in prime locations and that it aggravates competition from online retailers.

But tax experts say the changes put an 'unreasonable burden' on small businesses.

In 1788, for example, they argued that for a substantial portion of those having to pay the tax, the yearly cash demand was an unreasonable burden.

Enshrining veganism in equality law would, moreover, place unreasonable burdens on companies.