Cruise Ship Levy: consultation analysis

10. Implementation period and transition arrangements

This chapter explores respondents’ views on the time needed to make any necessary arrangements before any cruise ship levy comes into force. It also presents opinions about transition arrangements between a local authority formally deciding to introduce a levy and the point at which it comes into effect. The consultation paper notes that port calls can be organised years in advance, before a local authority agrees to the introduction of levy.

Q13. Should there be an implementation period for any cruise ship levy? (This would be a required period to run from the time a local authority formally decides to introduce a cruise ship levy to when it came into force).

Overall, two thirds (68%) of those answering supported an implementation period for a cruise ship levy, one fifth (19%) were opposed, and 13% were unsure. While over half (56%) of individuals favoured this approach, much higher support was evident among organisations, with 91% of those answering in favour of an implementation period, and 6% opposed. All harbours and ports, cruise industry respondents and other membership bodies who answered Q13 supported an implementation period.

Q14. If there should be an implementation period how long should it be? Select one.

When asked how long any implementation period should be, those answering Q14 favoured the two ends of the scale provided, with 25% suggesting less than six months and 30% more than 18 months. However, this is driven by differences in respondent type.

Among individuals who answered, 35% felt less than six months was appropriate (compared to 6% of organisations), while 61% of organisations felt more than 18 months would be needed (compared to 12% of individuals). Views varied by organisation type. While 60% of local authorities who answered felt 12 months was appropriate, more than 18 months was favoured by 92% of cruise industry respondents, 88% of harbours and ports and 54% of tourism-related organisations.

Q15. What, if any, transition arrangements should apply when a cruise ship port call is arranged before a local authority chooses to impose a cruise ship levy, but the port call takes place after the levy has been put in place?

Among those answering Q15, 45% felt a levy should be paid when a cruise ship port call is arranged before a local authority chooses to impose a cruise ship levy, but the port call takes place after the levy has been put in place, while 55% felt it should not be paid.

While 55% of individuals felt a levy should be paid in these situations, organisations took a different view, with one quarter (25%) in favour and three quarters (75%) opposed. Opposition was highest among other membership bodies (100%), harbours and ports (94%) and cruise industry organisations (85%), while 55% of local authorities were in favour and 45% opposed.