Cruise ship levy: consultation

Ministerial foreword

In 2024 the Scottish Parliament passed the now Visitor Levy (Scotland) Act, which for the first time gave local authorities the power to introduce a visitor levy on overnight accommodation in their area. As the Act was being considered by Parliament, calls were made for a similar levy power to be given to local authorities in relation to cruise ship passengers.

The Scottish Government has therefore committed to exploring such a levy, and this consultation is the latest part of that work. We have already held roundtable events to hear the views of the cruise ship industry, local government, and others. We want to continue the helpful dialogue begun at those events, and explore further what a cruise ship levy could mean in a Scottish context.

We want to hear from those with views and knowledge in this area, including local authorities, those involved with the cruise ship sector, ports, island communities, those involved with tourism and others, including businesses large and small.

I strongly encourage everyone to respond to this consultation and I would like to thank you in advance for taking the time to do so. I look forward to hearing your views.

Shona Robison MSP
Cabinet Secretary for Finance and Local Government