The Scottish Greens have proposed a new tax aimed at curbing multiple home ownership, following comments made during an STV election debate on 27 April 2026.
The proposal, described as the Offord tax, comes after Reform leader Malcolm Offord said he owned six homes, alongside several boats and cars, during an exchange with Green co leader Ross Greer.
The moment quickly shifted the focus of the debate toward wealth, housing and access, with the Greens arguing that property accumulation at the top end of the market is worsening pressure across the system.
At the centre of the proposal is a change to how second and additional homes are taxed, building on the existing Additional Dwelling Supplement, which currently applies to purchases beyond a primary residence.
Under the suggested approach, the tax would increase progressively depending on how many properties an individual already owns, meaning each additional home would attract a higher rate than the last.
The intention is to reduce what the Greens describe as hoarding, while encouraging properties to return to the market for people looking to live in them.
The policy also draws on earlier changes introduced by the party, including the increase in the Additional Dwelling Supplement from 4 percent to 8 percent, which they say has already generated significant revenue for local services.
During the debate, Ross Greer pointed to figures suggesting there are significantly more second and empty homes in Scotland than there are homeless children, framing the issue as one of imbalance within the housing system.
“Reform try to blame immigrants for the housing crisis, but it turns out they’re the ones causing it with their greed.
“Nobody needs six houses, and it is baffling that Lord Offord thought that it was something to boast about, along with all of his yachts and cars.
“Housing is a human right, but a small number of very rich people like Lord Offord are hoarding homes they just do not need.
“At the same time, thousands of people can’t get a home of their own and are being priced out of the communities they grew up in.
“The Scottish Greens’ Offord tax will help to tackle that imbalance.
“By making it more expensive for those who already own their own homes to hoard extra properties, we can boost the chances of first time buyers having their offers accepted.
“Changes already delivered by the Scottish Greens have reduced the number of second and holiday homes, freeing up more properties for people who need a home to live in.
“But we have a lot further to go if we are to build a housing sector that works for ordinary people and families, not the super rich.”
The proposal places housing policy firmly back at the centre of the political conversation, particularly as parties set out competing ideas on how to address affordability and supply.
For voters, it highlights a clear dividing line in how different parties interpret the causes of the housing crisis and the role of wealth within it.
Whether the Offord tax gains wider support remains to be seen, but it has already succeeded in shifting attention onto ownership patterns and the pressures facing those trying to secure a home.
The Scottish Greens have set out a policy aimed at reducing multiple home ownership, placing taxation and access at the heart of the housing debate as pressure continues to build across Scotland’s property market.
