Steve Rotheram, the Liverpool City Region Mayor has given the strongest hint yet that the incoming prime minister is considering introducing the levy

The premier-in-waiting, who will replace Keir Starmer in Downing Street on Monday, said the UK needed a 'greater sense of fairness'.

Andy Burnham has previously expressed interest in raising taxes on speculative landlords who leave high street properties continually empty, and taxing the warehouses of firms…