Scottish Government cruise ship levy consultation

The Scottish Government has announced a consultation into a potential local authority cruise ship levy in Scotland. 

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.

The Government has already held roundtable events to hear the views of the cruise ship industry, local government, and others. This consultation will enable Government to explore further what a cruise ship levy could mean in a Scottish context.

Consultation

The Scottish Government consultation seeks views on a potential local authority cruise ship levy in Scotland.

The consultation asks about 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.

Your views are important as Scottish Government wants 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.