Thursday April 30th 2026
Reform UK Scotland leader Lord Malcolm Offord
Written by Midlothian View Reporter, Liam Eunson
The Scottish Greens have proposed an extra home tax named ‘Offord tax’, following Tuesday night’s STV election debate where Scottish Reform leader Lord Malcolm Offord was criticised after announcing he owned six homes.
Aiming to ‘discourage a small number of super-rich individuals from hoarding so many extra homes during a housing crisis’, the tax both highlights an issue in Scotland’s housing and takes a dig at right-wing competitors ahead of next week’s election.
During Tuesday’s debate, following Offord’s announcement, in response Scottish Green’s co-leader Ross Greer highlighted that there are ‘three times as many second homes and empty homes in Scotland as there are homeless children.’
At present, someone buying a second or holiday home anywhere in Scotland must pay a tax known as the Additional Dwelling Supplement. The proposed ‘Offord tax’ would act as a ‘multiplier’ meaning that the rate paid would increase for every additional property bought. In effect, a third home would cost more than a second home and a fourth home would cost more than a third etc.
This aims to discourage hoarding and free up more homes for people who will actually live in them.
Greens co-leader Ross Greer said:
“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 tax would aim to build on successful reforms already made by the party. An example of this is the Additional Dwelling Supplement, which doubled from 4% to 8%.
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