Green MSP calls for ‘Amazon Tax’ to support South Scotland’s struggling high streets

Thursday October 15th 2026

South Scotland Green MSP Laura Moodie

South Scotland Green MSP Laura Moodie

Written by Midlothian View Reporter, Liam Eunson

South Scotland Green MSP Laura Moodie has called for an “Amazon Tax” on large online retailers to help independent businesses and revive declining high streets across the region.

Town centres throughout South Scotland have faced falling footfall and the loss of local shops, while global online retailers and their distribution operations continue to expand.

The Scottish Greens want the Scottish Government to introduce a surcharge through the Non-Domestic Rates system for large, predominantly online retailers. The revenue could help rebalance the economy in favour of smaller businesses that provide local jobs, serve their communities and keep more wealth circulating locally.

Before becoming an MSP, Laura worked with Midsteeple Quarter, the community-led regeneration project bringing neglected buildings in Dumfries High Street back into productive use.

Laura said: “Across South Scotland, too many high streets are in decline. Independent shops are working incredibly hard to survive while competing against multinational online retailers with enormous resources and profits.

“I saw through my work with Midsteeple Quarter in Dumfries how much effort communities are putting into restoring their town centres. Local people are taking ownership of neglected buildings, supporting new enterprises and creating places where people want to live, work and spend time.

“But community regeneration cannot succeed on determination alone. It needs a fair economic system behind it.

“Large online retailers benefit from Scotland’s infrastructure and workforce while contributing far less to our high streets than the local businesses that sustain them every day.

“An Amazon Tax would help level the playing field by making the biggest online retailers contribute more towards the communities and local economies from which they profit.

“The Scottish Government must stand up for the small businesses that provide local jobs, keep money within South Scotland and give our towns their character. If ministers are serious about reviving our high streets, they should make global retail giants pay their fair share.”

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