So Sammy Wilson wants to tax the large stores in order to subsidise the small ones? He is engaging in a policy of social engineering.
It is a law of economics that what you tax you get less of and what you subsidise you get more of. Wilson wants more small businesses and he intends to achieve this by reducing the number of large businesses.
People do their main weekly shopping at Tesco rather than the town centre or local small grocery stores. If we have fewer large stores because of Wilson's tax, then consumers will have to pay more for their groceries. His policy will make life harder for those struggling to get by as it is, with falling real incomes and an inflation rate of 6%.
Wilson's tax is, in fact, a tax on the ordinary shopper, who will be forced to pay twice to subsidise small businesses; once through their taxes and again through higher prices at small grocery stores.
Sammy Wilson seems to want to take us back to the old days before the large stores came to Northern Ireland, when the profit margin on groceries in Northern Ireland was the highest in the United Kingdom.
Wilson complains that he is being "bullied" by Tesco. The only bullying I can see is his bullying of Northern Ireland shoppers.