Which of the following factors is not to be considered in starting a retail trade?

The factor that is not to be considered in starting a retail trade is the level of tax payable. While tax is an important consideration for any business, it is not a determining factor in whether or not to start a retail trade. The other factors listed - size of the business, nature of the business, and amount of capital required - are all important considerations in starting a retail trade. The size of the business is an important consideration because it will impact the amount of space and resources needed to operate the business effectively. The nature of the business is important because it will determine the type of products or services that will be offered, and the target market for the business. The amount of capital required is an important consideration because it will determine the resources that will be available to start and operate the business, and will impact the overall financial viability of the business. In summary, while taxes are an important consideration for any business, it is not a determining factor in starting a retail trade. Rather, the size of the business, nature of the business, and amount of capital required are the key factors that need to be considered.