Cruise Ship Levy: consultation analysis

Appendix B: Consultation Questions

Q1. Do you support giving local authorities the power to create a cruise ship levy in their area, if they wish to do so? - Yes - No - Don’t know Please provide the reasons for your answer.

Q2. What alternatives (if any) do you think would achieve the same goals as a cruise ship levy? Please provide details of any alternative option(s).

Q3. What should the primary basis of a Cruise Ship Levy charge be, if introduced in Scotland? Select one - Tonnage of a ship - Passenger capacity of a ship - Number of passengers on board a ship - Number of passengers to disembark from a ship - Other (please specify) - Don’t know Please provide the reasons for your answer

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? - Yes - No - Don’t Know

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. - powers to request, and obtain or inspect, the information necessary to assess the cruise ship levy liability of a body; - power to apply a penalty (e.g. a fine) if a cruise ship levy is not paid when it is required to be; - power to apply a penalty (e.g. a fine) if a body provides inaccurate information in relation to a cruise ship levy, or destroys requested information.

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? - Set at the national level - Decided by local authorities - Don’t know Please provide the reasons for your answer

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? - Yes - No - Don’t know

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. • Have held a consultation to gather views from all those who will be affected by a cruise ship levy. • Have conducted relevant impact assessments, e.g. impact on business, equality impacts, etc. • Have set and published objectives for any cruise ship levy and what it was seeking to achieve (either directly and/or through the use of revenue raised). • Have assessed and documented the administrative burden from a proposed cruise ship levy and any steps taken to minimise this. • If a cruise ship levy rate is set locally, demonstrated why the chosen rate is suitable for that area. • Have appropriate mechanisms in place to allow for collection (and if necessary remittance) of a cruise ship levy. • Have made information about the cruise ship levy and how to pay it available in the public domain, for businesses and others. • Established an approach to monitoring and publicly reporting on revenues raised and their use on an annual basis. • Established an approach to monitoring and publicly reporting on the impact of a cruise ship levy on an annual basis.

Q10. How should revenue raised by a cruise ship levy be used? Select one. - Revenue raised by a cruise ship levy should be required to be spent on facilities and services used by cruise ship passengers and/or the cruise ship industry. - A local authority should be able to use revenue raised by a cruise ship levy in any way it wishes. - Don’t know. Please provide the reasons for your answer

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. • Passengers who are 18 years or under • Passengers who are disabled • Passengers who are paid carers • Crew members • Passengers disembarking at the final port of call

Q12. If national exemptions are introduced, do you think local authorities should be able to create additional exemptions at a local level? - Yes - No - Don’t know

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). - Yes - No - Don’t know

Q14. If there should be an implementation period how long should it be? Select one. - Less than 6 months - 6 months - 12 months - One complete financial year - 18 months - More than 18 months

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? - a cruise ship levy should be paid in this situation - a cruise ship levy should not be paid in this situation

Q16. What impact do you think a cruise ship levy would have on the following? Please select very positive impact, somewhat positive impact, neither positive nor negative impact, somewhat negative impact, very negative impact, or don’t know. • Cruise ship operators • Ports • Businesses linked to cruise ship industry • Local Communities • Local authorities • Scotland as a whole Please provide the reasons for your answer(s). This helps with developing a robust BRIA which considers as wide a range of impacts as possible. If there are any other groups that would be impacted by a cruise ship levy please also list them below, together with the extent to which you believe they would be impacted.

Q17. Would the name ‘cruise ship levy’ be appropriate for a potential levy as explored in this consultation paper? -Yes - No - Don’t know. If you believe another name would be more appropriate please suggest it below

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? - Yes - No - Don’t Know Please provide the reasons for your answer.

Q19. If there any other points you would like to make in relation to a potential cruise ship levy that you have not been able to make elsewhere in this consultation, please add them below