Cruise ship levy: consultation

14. A possible ‘point of entry’ levy

During discussions with local authorities around a cruise ship levy, and in the visitor levy consultation in 2019, it was suggested that local authorities with islands could be given the power to charge a levy on those arriving to visit an island, regardless of the means of transport by which they arrived. This could, for example, apply to those getting off a ferry for a day trip to an island, or coming on a longer holiday. A levy such as this could be used by island local authorities including those local authorities which have both islands and Scottish mainland within their local authority area.

There are some international examples where specific islands within a country have been their own specific levies. For example, the Greek islands of Santorini and Mykonos will charge a 20 euro levy on cruise ship visitors from 2025, whereas all other Greek islands are to continue to charge a 5 euro levy (Reuters, 2024).

As part of this consultation on a potential cruise ship levy we would like to provide the opportunity to express views on this ‘point of entry’ levy.

Question 18: Do you believe local authorities with islands should be given the power to create a broader ‘point of entry’ levy for one or more islands in their area, if they wish to do so?

• Yes
• No
• Don’t Know

Please provide the reasons for your answer.

Thank you for your interest in a potential cruise ship levy, and in this consultation. To provide you with the opportunity to express any points or views that you have not been able to earlier in this consultation there is one final question below.

Question 19: If there any other points you would like to make in relation to a potential cruise ship levy that you have not been able to make elsewhere in this consultation, please add them below.