The Scottish Greens have targeted the land based gambling sector for an additional tax, on top of the Statutory Levy, as part of their 2026 manifesto.

The party has unveiled its proposal for a new levy on gambling venues with the funds raised also allocated to public health initiatives tackling gambling- related harm.

The proposal would see AGCs, bingo clubs, casinos and bookies charged an additional tax through non-domestic rates, adding another layer of gambling harm funding. Whether it would stand up to legal scrutiny, the Scottish Greens have not advised, but it certainly meets the virtue signalling scrutiny.

Party co-leader Gillian Mackay explained her reasoning in well versed rhetoric but little factual evidence: “Our plan is about putting responsibility back where it belongs. Simply put, if a company is profiting from addiction and harm, then it should not be allowed to walk away from the social cost.”

The Greens are a little late to that plan. Their arch enemies, the Labour Party, have already implemented the Statutory Levy on land based operations. In a somewhat nanny-state manifesto, the Scottish Greens want to ban greyhound racing and gambling sponsorships in sport, a move that will upset big hitters the Scottish Professional Football League, Celtic and Rangers each partnering gambling sponsorships.