A proposal to introduce an “Amazon Tax” in Scotland is set to be debated at Holyrood as the Scottish Greens call for large online retailers to contribute more towards local communities and high streets.

The proposal forms part of a Scottish Greens amendment to a Scottish Government debate on fair, progressive and sustainable taxation.

The party argues that large online retailers have gained a significant advantage over traditional high street businesses and should face higher rates charges to help create a more level playing field.

Supporters of the proposal say the measure could help protect local jobs, strengthen town centres and provide additional support for independent businesses across Scotland.

The Scottish Greens believe the current system places too much pressure on smaller retailers while allowing large multinational companies to benefit from online sales without making a comparable contribution to local economies.

Scottish Greens Shadow Cabinet Secretary for Economy, Transport and Tourism Patrick Harvie said:

“Scotland has some fantastic small businesses, which are of huge value to our communities, but too many of them are being forced to compete on an uneven playing field.

“Huge global online retailers have made enormous profits while our high streets have been hollowed out and local businesses pushed to the brink.

“This is a chance for MSPs from all parties to show that they are serious about backing Scotland’s high streets, supporting local jobs and making sure that global giants pay their fair share.

“For years, companies like Amazon have taken more and more from our economy and our communities while giving far too little back.

“They have contributed to the decline of local high streets, piled pressure onto smaller retailers and sucked wealth out of towns and cities across Scotland.

“The Scottish Greens’ Amazon Tax is about rebalancing that.

“It is about making sure the tax system is fair, progressive and fit for the future.

“That means shifting the burden away from working people and smaller businesses, and onto those causing the greatest economic harm.

“Our high streets are not just rows of shops.

“When they thrive, they are what makes each community unique and vibrant.

“They provide local jobs, support independent businesses and make our towns and neighbourhoods better places to live.

“But in far too many places they’ve been up against impossible competition.”

Patrick Harvie also argued that wider tax reform should remain part of the political debate.

He said:

“Fair taxation is not just about raising revenue.

“It is about the kind of economy we want to build.

“We welcome progress on a private jet tax and a mansion tax, but there is far more that can and should be done.

“Progressive reform of property tax could play a powerful role in wealth taxation, and it would be totally indefensible for Council Tax valuations to be allowed to reach 40 years out of date, which will happen by the end of the current session of Parliament unless we act.

“People across Scotland are facing rising costs, struggling public services and hollowed-out town centres.

“The least we should expect is a tax system that works for communities, not just for the wealthiest people and the biggest corporations.”

The proposal is expected to form part of wider discussions about taxation, business rates and the future of Scotland’s town centres.