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Policy

Taxes

From
Cabinet Secretary for Finance and Local Government, +1 more … Minister for Public Finance
Directorate
Financial Management Directorate, +1 more … Public Spending Directorate
Topic
Economy, Money and tax, Public sector, +1 more … Scottish Budget
Policy actions  3 of 8

Cruise ship levy

We are exploring giving local councils new powers to charge a cruise ship levy.

We have held a series of roundtable events with the cruise ship industry, councils, and others to explore the issues and will engage further with stakeholders. We have used the feedback from these meetings to develop more detailed proposals and have launched a public consultation.

We consulted on the potential cruise ship levy in early 2025. This has now closed. Responses will be analysed over summer 2025 and ministers will consider next steps in due course.

We have also published: Potential local authority level cruise ship levy in Scotland: partial business and regulatory impact assessment.

 

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