Cruise ship levy: consultation

10. Exemptions

During the roundtable discussion events one issue raised was whether there should be exemptions from paying a cruise ship levy, and if so what they should be. Possible exemptions that were mentioned were for passengers who were disabled, passengers 18 or under, passengers who were paid carers, and crew members. In addition in some parts of the world where a cruise ship levy is in place the levy is not paid at the port where passengers begin or end a cruise.

We would welcome views on what exemptions, if any, there should be from having to pay a cruise ship levy.

Question 11: 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

There is also the issue of whether a local authority should be able to create additional exemptions at a local level. Having all the exemptions set at a national level would potentially simplify administration and communication around a cruise ship levy, but allowing some to be created locally would enable flexibility to reflect local circumstances.

Question 12: 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