Cruise Ship Levy consultation...launched!

Local authorities could be given the optional power to introduce a tax on cruise ships that visit their areas in future.

The Scottish Government is seeking views on the practicalities of such a levy, as well as the potential market implications and effect on local economies and communities.

Analysis shows there were around 1,000 cruise ship visits to Scottish ports in 2024, bringing 1.2 million passengers – an increase of almost 400,000 per year compared with 2019. The areas that welcome the most cruise passengers are Invergordon, Orkney, Edinburgh, Lerwick, and Greenock, and the average ship in the five busiest ports carries over 1,000 passengers. 

Finance Secretary Shona Robison said:

“The tourism sector is a crucially important part of the Scottish economy and cruise visits are increasing. The consultation will help to inform the Scottish Government’s decision over whether or not to bring forward legislation and it is really important that we hear from a wide variety of voices on this matter.

“Last year, we held events to hear the views of the cruise ship industry, local government, and others. We want to continue the helpful dialogue which started at those events, and explore further what a cruise ship levy could mean in a Scottish context.”

The Scottish Government has no plans to introduce a nationwide cruise ship levy, however in 2024 the Scottish Parliament passed the 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.

Consultation on a potential local authority Cruise Ship Levy in Scotland - gov.scot

Pic credit: Cruise Voyage View by alphaspirit.it (Canva)