Politics · United Kingdom · 4 hrs ago
Scottish Greens propose extra levy on large online retailers
The Scottish Greens are urging the Scottish Government to add a levy on large online retailers such as Amazon.
Their proposal would add a surcharge through the Non-Domestic Rates system, which applies to business premises.
The party says the charge would apply to large online-based operations, including distribution centres, and help small businesses compete with online giants.
The Greens argue that online shopping has contributed to falling footfall and economic damage on Scotland’s high streets.
The Scottish Retail Consortium opposes the plan, saying many retailers use warehouses and that extra taxes could raise prices for customers.
The proposal has drawn opposition from the retail industry, and the Scottish Government’s next steps are not stated.
The Scottish Greens have called on the Scottish Government to impose an extra levy on large online retailers.
The proposed surcharge would be added through the Non-Domestic Rates system and apply to large online-based operations such as distribution centres.
The party says the levy would help local communities and high street businesses affected by falling footfall.
The Scottish Retail Consortium opposes the proposal, warning that extra taxes would add costs for retailers and customers.
Amazon declined to comment.
- Who
- The Scottish Greens proposed the levy. The Scottish Retail Consortium opposes it.
- What
- The Greens want a surcharge on large online retailers through the Non-Domestic Rates system.
- When
- The proposal was reported on 14 October 2026.
- Where
- Scotland.
- Why
- The Greens say the levy would help offset economic damage to high streets and give smaller businesses a fairer chance to compete.
Scottish Greens
Scottish Retail Consortium
Purpose
Scottish Greens
The levy would help offset economic damage to local high streets and support smaller businesses.
Scottish Retail Consortium
The consortium says retail warehouses are fundamental to retailers’ operations and should not face new levies.
Costs
Scottish Greens
Large online retailers should pay more to communities and local economies, according to the Greens.
Scottish Retail Consortium
The consortium says retailers already face higher business rates than equivalent premises in England and further taxes could raise prices for customers.
The Scottish Greens called on the Scottish Government to introduce an “Amazon tax” on large online retailers.
The Scottish Retail Consortium said it opposed the proposal and warned that extra taxes could put pressure on household budgets.
- Proposed levy
- Surcharge through the Non-Domestic Rates system
- Target businesses
- Large online-based operations, such as distribution centres
- Proponents
- Scottish Greens
- Opposing organisation
- Scottish Retail Consortium
- Publication date
- 14 October 2026
What people are saying
Scotland should be building a tax system that is fair, progressive, and fit for the future, and one crucial way to do this is to level the playing field by making giants like Amazon pay to offset the damage their online businesses have done to local high streets.
The idea of new levies on retail warehouses would be deeply alarming, more so as these premises already pay a business rate far above that of equivalent premises in England.
Ultimately, the cost of operating a retail business is borne by customers in the prices they pay and so any extra taxes would add pressure onto household budgets.