The levy would target sites such as the Barclays and JP Morgan campuses in Glasgow and the Standard Life building in Edinburgh, applied as a local surcharge through the business rates system.

The party argues that communities hosting these major corporations should share in the substantial profits they generate. It points to Barclays’ recent pre-tax profits of £9.1 billion, a 13% increase year on year, as evidence that large firms can comfortably absorb additional taxation. Business groups, however, are likely to oppose the measure, warning that further taxes could deter investment in Scotland.

The proposal builds on the Greens’ earlier pledge to tackle pay inequality by imposing a 10:1 salary ratio on companies receiving government support, meaning the highest-paid executive could earn no more than ten times the lowest-paid worker. Had this policy been in force, Center Parcs would have been ineligible for the £30 million it received from Holyrood to support its Borders resort.

Party co-leader Ross Greer said the banking sector was generating enormous profits while surrounding communities suffered from underfunded public services.

Mr Greer said: “These banks are raking in huge profits, but the communities surrounding them are suffering because of underfunded public services. It’s time for the biggest businesses to pay their fair share.

“Far too much of our economy has been given over to a banking sector which brings huge risks and has a long history of rewarding reckless behaviour and greed. It wasn’t long ago that tax payers had to stump up tens of billions of pounds to bail out irresponsible banks.

“The Scottish Greens have plans to put more staff into our schools and care services, and this is how we pay for it. While other parties are planning even more devastating cuts to public services, we will make the super-rich and big businesses pay their fair share instead.”