Cruise ship levy: consultation

11. Implementation period and transition arrangements

11.1 Implementation period

Any new levy requires time to be properly implemented, to allow time for those paying, collecting, and remitting the levy to make the necessary arrangements. With the visitor levy on overnight accommodation there is a minimum 18 month implementation period between a local authority making the decision, after consultation, to introduce a visitor levy and the levy coming into force. Any cruise ship levy would require those affected by the levy, such as cruise ship operators, ports, local authorities, and others, to make relevant preparations. We would therefore welcome views on whether an implementation period is necessary for a cruise ship levy, and if so what length of time it should be.

Question 13: 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

Question 14: 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

11.2 Transition arrangements

If an implementation period is put in place there will be period of time between a local authority formally deciding to introduce a cruise ship levy and that cruise ship levy coming into force. There will therefore need to be transition arrangements that sets out whether or not a cruise ship levy applies to situations where a port call has been arranged before a cruise ship levy was in place, but takes place after one has come into force.

Port calls are often arranged years in advance, and could be arranged before a local authority has decided to introduce a cruise ship levy in all or part of its area. We would therefore welcome views on whether someone should have to pay a cruise ship levy in this situation.

Question 15: 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