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From Greens urge Scottish Government to introduce tax on big online retailers

How could the Greens' proposal for an Amazon tax affect the Scottish Parliament?

Possible What happens if… A possibility worth considering, not a forecast.

The Scottish Parliament may face a new tax review over Amazon's online profits The Greens have urged the Scottish Government to introduce a tax surcharge on large online retailers, such as Amazon. This tax would be added through the Non-Domestic Rates system and would specifically target large online-based operations, like distribution centres. For this levy to become law, the Scottish Government would need to initiate the change, which would then require debate and legislative approval from the Scottish Parliament. The proposal aims to offset economic damage caused by falling footfall numbers across high streets in Scotland.

Reported by 1 independent outlet Written Saturday
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When
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How it reaches Scottish Parliament

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The facts so far

As reported. Each one links to where it comes from.

  • The Greens propose a surcharge added through the Non-Domestic Rates system to firms like Amazon.lbc.co.uk
  • The tax would only apply to large online-based operations such as distribution centres.lbc.co.uk
  • Amazon reportedly earned around £30 billion in UK revenues in 2025 and paid more than £1.3 billion in taxes last year.lbc.co.uk
  • The Scottish Government is conducting a comprehensive review of non-domestic rates, with decisions set out in the Scottish Budget 2026-27.lbc.co.uk

Why it matters

The Scottish Parliament is the legislative body responsible for setting the tax framework and budget for Scotland. If the Greens' proposal gains traction, it forces the Parliament to consider a fundamental shift in how large online businesses contribute to local economies, moving beyond the current Non-Domestic Rates system.

This debate pits the interests of small, struggling high street businesses against the profits of global giants like Amazon. The Scottish Government has already committed to reviewing non-domestic rates, meaning the Parliament is already engaged in a process that this proposal would accelerate and define.

What we don't know yet

  • Will the Scottish Government commit to reviewing the proposal in detail?
  • Will the Scottish Parliament find political consensus to pass a new tax surcharge?

What would change this answer

The Scottish Government formally adopts the proposal for reviewThis would make the legislative requirement for the Scottish Parliament immediate and certain.
The Scottish Retail Consortium successfully lobbies against the taxThis could lead to the Scottish Parliament rejecting the proposal, limiting the scope of the tax.

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The full eventGreens urge Scottish Government to introduce tax on big online retailers Everything aboutScottish Parliament

Brind's analysis is written by AI from the reporting linked above and can be wrong. This explainer is a possibility worth considering, not a forecast: steps marked as Brind's reasoning are not stated in the reporting. It is not investment advice; do your own research.