Poundland is set to close 44 stores including one in Merseyside.
Despite being allowed to trade as an essential retailer the discount giant said shops across the UK will go in to "hibernation" from Saturday, January 9 - reports the Mirror.
Poundland say the temporary closures are because of "a lack of footfall in those town centres and shopping centres".
Austin Cooke, Poundland’s retail director said: "We learned valuable lessons during the lockdown in March about how buying patterns change as people stick to government advice to stay at home.
"Putting a small number of stores into hibernation helps protect them for the long term and focus our attention on the majority of stores that remain open to serve their neighbourhoods.
"We hope this lockdown is short and we can re-open our hibernating stores as quickly as possible and we remain grateful for the vital support schemes available to us that help protect jobs."
One of the stores on the list includes its outlet at the Strand Shopping Centre, Bootle - the Mirror states.
Around 800 Poundland stores will remain open, the company said.
First 44 Poundland stores closing down
Newark, St Marks Place
Londonderry Ferryquay Street NI
Grantham, Isaac Newton Centre,
Kingston upon Thames Eden Walk
Mansfield Four Seasons SC
Harlow Harvey SC
Lowestoft Britten SC
Colchester Culver Street
Ipswich Sailmakers SC
Ayr High Street
Norwich Castle Mall
Workington Campbell-Savours Way
Newmarket, The Guineas SC
Carlisle Scotch Street
Luton 31 The Mall SC
Dumfries, Loreburne SC
Belfast Castlecourt SC NI
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Glasgow Union Street
Newry Buttercrane SC NI
Falkirk Howgate SC
Enniskillen Erneside SC NI
Edinburgh Princes Street
Newry Quays SC NI
Perth St Johns SC
Inverness High Street
Cardiff 121 Queens Street
Kirkcaldy Mercat SC
Bridgwater Angel Place SC
Cramlington Manor Walks SC
Burnley: 82 Charter Walk SC
Middlesbrough: Captain Cook Square SC
Preston: Fishergate Centre
Durham: Riverwalk SC
Rochdale: Exchange SC
Beverley: Flemingate SC
Chester: Frodsham Street
Farnham: The Borough
Bootle: Strand Shopping Centre
Fareham: Market Quay
Solihull: High Street
Fareham: Whiteley SC
Newcastle under Lyme: Castle Walk
Crewe: Market St
Brierley Hill: Merry Hill SC
