Cruise Ship Levy: consultation analysis
Analysis of responses to our public consultation on giving local authorities in Scotland the power to introduce a cruise ship levy.
Consultation
5. Administration and compliance
Q6 asked respondents to consider the administration of a possible cruise ship levy, including compliance. The consultation paper notes that limited evidence is available from other international examples of similar levies. However, the paper highlights a few situations where organisations involved in managing and administering the levy receive funds. Examples include processes in place in the Bahamas and Barcelona.
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.
| Respondent type | n= | % 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 |
|---|---|---|---|---|
| All respondents | 207 | 57 | 59 | 54 |
| Individuals | 132 | 64 | 69 | 64 |
| Organisations | 75 | 45 | 43 | 37 |
At Q6, respondents were presented with three possible powers a local authority or other relevant body could have to ensure compliance by those required to pay a cruise ship levy, and were asked to select all they thought should apply. The multiple-choice nature of this question means the table above is based on all respondents.
Among all respondents, 59% felt the responsible body should have the power to apply a penalty if a cruise ship levy is not paid when it is required to be. This power was supported by 69% of individuals and all local authorities respondents, but only by 24% of harbours and ports and 15% of cruise industry respondents.
The power to request, and obtain or inspect, the information necessary to assess the cruise ship levy liability of a body was supported by 57% of all respondents, including 64% of individuals and 45% of organisations. Support was highest among local authorities (83%) and lowest among harbours and ports (18%).
Over half (54%) of all respondents supported introducing the power to apply a penalty if a body provides inaccurate information regarding a cruise ship levy or destroys requested information. Support was higher among individuals (64%) than organisations (37%), though support varied by organisation type, from 83% among local authorities to 12% among harbours and ports.
Contact
Email: localtax@gov.scot