Cruise Ship Levy: consultation analysis

Appendix A: Quantitative Analysis

The consultation included 17 closed questions asking respondents about a cruise ship levy. This appendix details the responses to these questions.

Not all respondents answered every question. Some may not have answered as they hold no strong view on the question, or it may not relate to their area of knowledge or expertise. Where those who did not answer the closed questions expressed a view in their open comments, this has been noted in the qualitative analysis.

To allow comparisons across sub-groups, the tables below present the results of the closed questions based on those who answered each question.

For clarity, each closed question shows:

• The number of respondents who answered each question out of the total sample of 207 (column “n=”).
• The percentage of respondents from the total sample of 207 respondents who selected each response (grey row).
• The percentage response among those who answered each question, broken down by individual and organisation responses and by type of organisation (rows including and under “All answering”.

Please note that the row percentages may not add to 100% due to rounding.

Q1. Do you support giving local authorities the power to create a cruise ship levy in their area, if they wish to do so?

Q3. What should the primary basis of a Cruise Ship Levy charge be, if introduced in Scotland? Select one A) Tonnage of a ship B) Passenger capacity of a ship C) Number of passengers on board a ship D) Number of passengers to disembark from a ship E) Other (please specify)

Q4. In addition to the main basis of the charge, should any cruise ship levy also take into account the environmental impact of a cruise ship?

Q5. Who should collect any cruise ship levy? Select one - Cruise ship operator - Port operator - Local authority - Other (please specify) - Don’t know Please provide the reasons for your answer.

Q6. What enforcement powers should a local authority, or other relevant body, have to ensure compliance (and prevent avoidance and evasion) by those required to pay a cruise ship levy? Please select all of the powers you think the body should have.

Q7. Do you think the rate of any cruise ship levy should be set at a national level or should it be for a local authority to decide?

Q8. If the rate of any cruise ship levy were to be set by individual local authorities, should an upper limit be set at a national level?

Q9. Which (if any) of the following proposed actions do you believe local authorities should be required to undertake before being able to introduce a cruise ship levy? Please choose yes, no, or don’t know for each proposed action below.

Q10. How should revenue raised by a cruise ship levy be used? Select one.

Q11. Should any of the following groups be granted exemptions from payment of a cruise ship levy? Please choose yes, no, or don’t know for each potential exemption below.

Q12. If national exemptions are introduced, do you think local authorities should be able to create additional exemptions at a local level?

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).

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

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?

Q16. What impact do you think a cruise ship levy would have on the following?

Q17. Would the name ‘cruise ship levy’ be appropriate for a potential levy as explored in this consultation paper?

Q18. Do you believe local authorities with islands should be given the power to create a broader ‘point of entry’ levy for one or more islands in their area, if they wish to do so?