Potential cruise ship levy (Scotland)

The Scottish Government is seeking views on giving local authorities in Scotland the power to introduce a cruise ship levy in all, or part, of their area if they choose to do so.

They want to hear your views 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.

The term ‘cruise ship levy’ refers to a potential financial levy to be applied in relation to cruise ships visiting ports where there is the opportunity for passengers to disembark.