Cruise ship levy: consultation

7. Rate of any cruise ship levy

In chapter 4 above we sought views on what should be the basis for the charge of any cruise ship levy. This chapter explores who should set the rate of any cruise ship levy.

As discussed earlier in this paper the potential cruise ship levy would be a local tax, with the decision on whether or not to introduce one for their area one taken by a local authority. The basis of the charge, however, would be decided nationally.

One aspect that could be decided nationally or locally is the rate of any cruise ship levy. This could be set at a national level, or could be decided locally by local authorities. Having a rate set nationally would have the advantage of simplicity for those paying and collecting the levy, and allow for clear communication on the rate that applied in Scotland. Having the rate set locally would enable local authorities to set rates that reflected local circumstances, and take account of views expressed in any local consultations.

Question 7: Do you think the rate of any cruise ship levy should be set at a national level or should it be for a local authority to decide?

• Set at the national level
• Decided by local authorities
• Don’t know

Please provide the reasons for your answer.

One further option in relation to the rate of any cruise ship levy would be for an upper limit to be put in place nationally. Under this arrangement if a local authority decided to introduce a cruise ship levy they would be able to decide the rate, but it could not be higher than an upper limit set out a national level. This option would give local authorities flexibility to set a rate that reflected local circumstances, but would also put in place a national upper limit to any cruise ship levy introduced.

Question 8: If the rate of any cruise ship levy were to be set by individual local authorities, should an upper limit be set at a national level?

• Yes
• No
• Don’t know