The Scottish Greens are calling for a new tax on major online retailers, including Amazon, as part of efforts to support traditional high streets and independent businesses.

The proposal would introduce an additional charge through Scotland’s non-domestic business rates system and would target large online retailers and their warehouse operations.

The party has urged the Scottish Government to consider the measure as retailers continue to face competition from online shopping.

The proposed levy would apply to major online retailers, with the revenue intended to help support local communities and high streets. The Greens argue that large e-commerce businesses should make a greater contribution to the areas in which they operate.

The proposal has faced opposition from the Scottish Retail Consortium, which has raised concerns about the potential impact of additional costs on retailers and consumers.

The industry body argues that warehouses are an essential part of modern retail operations and that increased business costs could end up being passed on to shoppers through higher prices.

The debate comes as online retail continues to expand in Australia, where e-commerce accounts for an increasing share of consumer spending.

According to Australia Post’s 2026 eCommerce Report, Australians spent $82.6 billion online in 2025, which is an increase of 14% on the previous year. Online purchases represented 24% of total retail spending.

Amazon has also continued to expand its Australian operations. In March 2026, the company announced plans to invest more than $750 million in a new robotics-enabled fulfilment centre in Logan, Queensland.

The facility is due to be completed in 2028 and is expected to create more than 1,000 ongoing jobs once operational, in addition to jobs during its construction.

The proposed Scottish tax adds to the ongoing debate over tax for large online retailers compared with traditional bricks-and-mortar retail businesses.

For independent retailers, competition from large online businesses remains a significant issue, particularly as consumers go online to compare prices and make purchases for home delivery.

The Scottish Greens’ proposal would require consideration by the Scottish Government before any new levy could be introduced.

There is currently no equivalent proposal confirmed for Australia.