Cruise ship levy: consultation
We are seeking views on a potential local authority cruise ship levy in Scotland. Specifically on the benefits and problems a cruise ship levy could bring, the potential impacts (both positive and negative), and practical questions about how any such levy could best work.
Footnotes
1 Based on an analysis of the cruise schedules for 2024. Where ship passenger capacities were not given by the port, they were matched with capacity figures from operators to provide an estimate of total passenger capacity on cruises scheduled to arrive in Scotland on each day in 2024. Where one ship makes multiple calls, each visit is counted as equal to that ship’s passenger capacity. Where a call was cancelled, the passenger capacity was taken to be zero. Full calendar year schedules for some ports were not able to be located.
2 ‘Visitor nights’ means the number of nights spent by visitors, e.g. two people staying for five nights would make ten visitor nights. International visitors spent approximately 34.4 million nights in Scotland during 2023 (Visit Scotland, 2024); British residents spent approximately 35.4 million nights in Scotland during 2023 (Visit Scotland, 2024a). Combined, this makes 69.8 million overnight visitor nights.
3 The local authority boundary has been extended to include a specified area of inshore waters in relation to Inverclyde Council, Aberdeen City Council, and Shetland Islands Council.
Contact
Email: LocalTax@gov.scot
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