Cruise ship levy: consultation
We are seeking views on a potential local authority cruise ship levy in Scotland. Specifically on the benefits and problems a cruise ship levy could bring, the potential impacts (both positive and negative), and practical questions about how any such levy could best work.
Annex A: International Examples
International Evidence on Cruise Ship Tourism and Cruise Ship Levies
Introduction – Cruise Tourism in Context
This annex synthesises some of the available research on cruise ship tourism and cruise levies in four jurisdictions: Amsterdam, Barcelona, Dubrovnik, and Venice. The cases reviewed herein are the interim findings from a rapid review of available evidence as part of a larger ongoing review. Evidence was gathered through searches of academic databases and peer-reviewed sources, followed by sweeping and snowballing searches of grey sources, including government publications and online media. The search was informed by a range of key words including the destination name combined with:
- Cruise tourism
- Tourist Tax
- Cruise
- Cruise Levy
Both peer-reviewed publications as well as other source material were assessed for relevant content. The table below provides a summary of the inclusion and exclusion criteria applied to the selection of the studies.
Inclusion Criteria | Exclusion Criteria | |
---|---|---|
Aim of Study | Studies exploring cruise ship levies or taxation and key issues surrounding the economic, social and environmental impacts of cruise tourism on jurisdictions, governments and residents | Studies exploring other issues related to cruise tourism such as: cruise line operations, and cruise tourist experiences |
Language | Written or available in English | Not written or available for translation to English |
Publication date | 2010-2024 | Pre-2010 |
Publication Type | Journal articles, peer-reviewed materials, working papers, evaluation, government reports, discussion papers, books and book chapters, digital news articles and other academic research | Student paper, conference paper, news articles without clear indication of source |
Cruise tourism is a significant sub-sector of the tourism industry. In 2021, global revenues from cruise tourism were estimated at 134 billion USD annually (Vega-Muñoz, et al., 2021). A study published in 2019 estimated that cruise tourism was growing three times faster than the rest of the tourism sector (Wondirad, 2019). Forecasts indicate that in 2025, cruise ship travellers will amount to 36.3 million people (Deloitte Consulting BV, 2023). Europe is the second most popular cruising destination after the Caribbean (Urban and Radas, 2021). In 2019, 25% of global cruise passengers cruised in European waters, primarily visiting destinations bordering the Mediterranean and in the northern part of Europe (Deloitte Consulting BV, 2023).
Alongside the continued growth of cruise tourism, there has been a growing recognition of the need for tourism management strategies in specific contexts, which has resulted in a range of policy and operational responses including in the form of taxation (Andrade, Costa, and Jiménez-Morales, 2021; Nepal and Nepal, 2021). Cruise tourism is part of this broader tourism management dialogue and in some destinations, such as Amsterdam, Barcelona, Lisbon and Venice, where cruise tourism is viewed as distinct from other forms of tourism city administrations have recognised the need for specific management and planning practices related to it (Kizielewicz, 2019; Pasma, 2022) .
Management strategies for cruise tourism and responses to its impacts vary heavily from jurisdiction to jurisdiction depending on the social, political, and institutional setting (Ren et al., 2021). These four cases were selected because they are amongst the most popular cruise destinations in Europe, as shown in Table 1 (Andrade, Costa, and Jiménez-Morales, 2021). Additionally, all four cities have recently made the news for both anti-tourism protests and/or for their local governments’ responses to both tourism generally and cruise tourism specifically, partially via cruise ship levies and/or other methods (Sandven, Jørgensen, and Wassler, 2024; Tovar, Espino, and López-del-Pino, 2022).
City | Population (Metro Area) | Population (City Area) | Tourists | Cruise Passengers | Cruise Pass./Tourists |
---|---|---|---|---|---|
Amsterdam | 1,132,000 | 854,000 | 8,354,200 | 425,700 | 5.10% |
Lisbon | 2,927,000 | 517,800 | 7,620,800 | 577,600 | 7.58% |
Venice | 635,000 | 51,300 | 5,255,000 | 1,561,000 | 29.71% |
Barcelona | 5,494,000 | 1,620,100 | 7,016,600 | 3,041,900 | 43.35% |
Dubrovnik | 37,000 | 28,400 | 1,271,600 | 732,400 | 57.60% |
Source: Andrade, Costa, Jiménez-Morales, 2021
The following cases are intended to provide a summary of available evidence, identified through an ongoing rapid evidence review, in relation to the rationale for introducing cruise ship levies, details about the levies and their collection in each jurisdiction Each case will also provide an overview of any changes to the levies since their introduction, information on how jurisdictions are utilising funds and if any other management strategies are being employed concurrently.
It should be noted that these are interim findings from an ongoing review of evidence on the topic of cruise ship levies. These findings are based on our initial analysis and therefore do not necessarily reflect the positions we will reach in our final report. A wider review of international evidence relating to cruise ship tourism and cruise ship levies in these and other global jurisdictions is underway and will be delivered following this work.
A period of 13 weeks was available for completion of this review; consequently, a rapid review of the evidence rather than a full systematic review has been conducted. The evidence review is also limited by the nature of the evidence being sought out – specifically, cruise ship levies are part of a developing policy landscape and only recently introduced in many jurisdictions (Biagi, Brandano, and Pulina, 2020). As a result, in some jurisdictions they have not been in operation long enough for data on their impacts to be available. Additionally, in some cases, evidence was limited as data was not available in English. Due to the timeline for this review, this resulted in a bias towards those cases where all documentation was available in English. Where applicable, these limitations have been acknowledged in the cases below.
Case 1: Amsterdam, the Netherlands
Amsterdam is one of the most visited cities in Europe and it is also a popular cruise destination with two nearby ports: the Port of Amsterdam and Ijmuiden, located just outside the city (Hospers, 2019; Pasma, 2022). The city has been managing the impacts of overtourism, particularly in its city centre (City of Amsterdam, 2019). In 2005, Amsterdam recorded 11 million visitors; by 2017, that number had grown to 18 million, and projections indicate that, without policy action, this number could grow to nearly 30 million by 2025 (Hospers, 2019).
Research conducted by the City of Amsterdam in 2017, via the ‘City Questionnaire: Bustle and Balance – second measurement highlighted that 55% of residents in Amsterdam’s city centre found their neighbourhood ‘very crowded’, and when asked ‘Do you think the municipality does enough to manage overcrowding?’, 27% thought the city did enough while 73% thought that the municipality did ‘absolutely nothing’ or ‘not enough’ to manage that overcrowding (as cited in Gerritsma, 2019). As a response to citizens’ requests for restrictions on tourism including the introduction of a maximum number of tourists (Nientied and Toto, 2022), the city introduced its “City in Balance” program in 2018, which aimed at striking a balance between visitors and residents and ensuring that resident quality of life always came first (City of Amsterdam, 2019).
Since introducing this program in 2018, the city of Amsterdam has implemented over 70 different policies and practices aimed at addressing overcrowding and other tourism-related issues. These include:
- Regulating traffic flows not only on roads, but of boats in the canals,
- Increasing the standard tourist tax from 5% to 7%,
- Charging those who stay in hotels in the wider Amsterdam area (outside the city centre) pay a lower tourist tax and
- Setting a maximum threshold for visitor numbers at 20 million a year (inclusive of both day and overnight visitors), and a threshold of 18 million visitors, at which point the municipal government will act.
(Nientied and Toto, 2022; Gerritsma, 2019)
Further steps were taken in 2019, when Amsterdam introduced its cruise ship levy. According to media reports, the levy was announced in the autumn of 2018 and took effect on January 1st, 2019 (Featherstone, 2019).
Table 2 below outlines key information about the levy at the time of its introduction:
Heading | Details |
---|---|
Amount: | 8 euro per passenger per 24-hour period |
Applies to: | Only passengers from ships “transiting” or moored within Amsterdam’s municipal boundaries |
Does not apply to: | Visitors who embark or disembark their cruises in Amsterdam or those whose ships are moored outside of the City’s boundaries |
(Source: Port of Amsterdam, 2024)
The levy is commonly referred to as the “day tripper tax” and, though the fees are charged by the municipality, the collection of the fees is handled through the Port of Amsterdam (City of Amsterdam, 2024). There are two distinct processes for their collection, one for river cruises and one for sea cruises. The process for sea cruises is outlined below.
The Process for Sea Cruises:
1. The Passenger Terminal Amsterdam (PTA) submits a declaration within 5 days of departure of a cruise ship using a separate form called the ‘invoicing purposes’ form.
2. This form is signed by both the cruise ship operator and the PTA for charging the terminal fee.
3. The cruise ship operator will then receive a confirmation of the declaration from the agent at the PTA containing the amount of the day tourist tax to be paid. This is paid online, via their CruiseDock login.
4. The PTA will then enter the visitor numbers into CruiseDock.
(Port of Amsterdam, 2024)
The Port of Amsterdam provides several examples for how the tax is calculated for each of these processes and those examples can be found here: Calculation examples day tourist tax river cruise | Port of Amsterdam and here: Calculation examples day tourist tax sea cruise | Port of Amsterdam
According to the City of Amsterdam’s City in Balance Policy (2019), the aim of increasing tourist taxes, both via the cruise ship levy and accommodation taxes was to “place a fairer charge on visiting the city” (p.18) and with the aim to promote more sustainable forms of visitor travel, including sustainable cruises (p. 20). However, Amsterdam has continued to see high tourist numbers generally across the city and in the city’s Vision on Tourism in Amsterdam 2035 (no date) it states that “the balance between the influx of tourists and the quality of life experienced by residents… is completely disturbed.” (p. 2), and that there is therefore a need to curb growth in favour of generating a more sustainable visitor economy. News reports forecast that the total amount raised by tourist taxes (including both the cruise levy and the tourist tax applied to overnight visitors) will be approximately 65 million euro in 2024 (Mayntz, 2023) and that these fees are used by the municipality to fund local resource and quality of life improvements for residents, such as poverty initiatives, healthcare, street cleaning and as a strategy for raising funds for the city administrations general use (O’Connell, 2024).
Impacts of and Changes to the Levy
According to news reports (Featherstone, 2019) and further documented by Nientied and Toto’s (2022) research, when it was first introduced, the levy caused many ships to transfer to Rotterdam harbour instead of Amsterdam. Rotterdam is within a one-hour driving distance of Amsterdam and cruise lines were able to arrange buses to transport visitors to the city instead (reference). In total, the number of cruise ships mooring in Amsterdam shrank from 180 in 2018 to 128 in 2019 (Nientied and Toto, 2022). Two companies, Cruise and Maritime Voyages (CMV) and MSC Cruises, chose to cancel their stops in the city for 2019 (reference). Cruise lines often plan and price their voyages two to three years in advance of embarkment (Featherstone, 2019). At the time the tax was announced, the CEO of CMV cited the short notice as the rationale for cancelling proposed stops (Featherstone, 2019).
In 2023 the per passenger fee was increased from 8 euro to 11 euro (Fox, 2023), which was followed by another increase to the levy in 2024, to its current rate of 14 euro per passenger per day (Port of Amsterdam, 2024). There are also plans, as outlined on the City of Amsterdam’s website (City of Amsterdam, 2024), to increase this fee again in 2025 to 14.50 euro per passenger.
In addition to the cruise ship levy, other management strategies for cruise tourism have been introduced in Amsterdam. Firstly, the city currently caps cruise ship visits at a maximum of 190 per year, and this will decrease to 100 in 2026 (Wong, 2024). This reduction is part of a phased approach to decreasing cruise tourism and a planned closure of the Passenger Terminal for Amsterdam in 2035, as city officials have claimed that the cruise vessels are not aligned to the city’s sustainability ambitions (Wong, 2024). The City of Amsterdam is also considering moving the Passenger Terminal for Amsterdam and the main mooring point for Sea Cruise ships further from the City Centre to Coenhaven, an area in the city’s northwest (McGarvey and Leonardo, 2023; Wong, 2024). A future feasibility study has been proposed to determine if this will be possible by the date of the proposed passenger terminal closure in 2035.
Case 2: Barcelona, Spain
Barcelona, like Amsterdam, has been a popular cruising destination for at least the past ten years (Andrade, Costa, and Jiménez-Morales, 2021; Vaya et al., 2018). In 2014, the city was the leading port in Europe for cruise visitation with over two million recorded passengers (Vayá, et al., 2018). There has also been ongoing media attention in relation to the impacts of overtourism more broadly on the city (Hughes, 2024; Poirot, 2024) and, according to Brandajs and Russo (2021), this has led to 15% of the resident population leaving the Old City district in the period from 2010-2015. The number of tourists and cruise tourists has continued to grow through to 2019, when 3.1 million cruise passengers visited Barcelona, accounting for nearly 10% of all visitors to the city (Pasma, 2022). These numbers can be at least partially attributed to the fact that Barcelona is a “home port” for many cruise lines, meaning that nearly half of the passengers on Mediterranean cruises either begin or end their journeys in the city (Ros Chaos, 2018).
Barcelona has a significant number of one-day visitors, of which approximately 20% are cruise ship passengers, however research found that single-day visitors generated less tourist spend on average that overnight visitors (Brandajs and Russo, 2021; Pasma, 2022). This, combined with increasing concern from residents about the environmental impact of the cruises, led to an expansion of the city’s tourist tax in 2017 to include cruise passengers staying in the Port of Barcelona for 12 hours or less (Pasma, 2022). This charge was in addition to a previous tax created in 2012 and applied to those cruise passengers who stayed in port longer than 12 Hours (Featherstone, 2019). The details of the levy at the time of its expansion in 2017 are outlined in Table 3 below.
Heading | Details |
---|---|
Catalan Region Amount: | 2.25 euro per passenger for those staying 12 hours or more 2.90 (a surcharge of 0.65) euro per passenger for those staying less than 12 hours |
City Surcharge (as of 2022): | 3.25 euro per day up to a maximum of 7 days 4 euro per person for cruises staying less than 12 hours |
Applies to: | All cruise passengers, based on duration of cruise |
Does not apply to: | Applies to all cruise passengers, however, from 2023 cruise ship operators have been able to apply for a rebate of fees for turnaround passengers (those embarking or disembarking at Barcelona). These rebates are as follows: From pax 10.001 to pax 20.000 - 5% From pax 20.001 to pax 30.000 – 10% From pax 30.001 to pax 40.000 – 15% From pax 40.001 up - 20% These rebates are calculated using the total turnaround passengers annually. |
(Sources: Port of Barcelona, 2023; Barcelona City Council, 2023; Featherstone, 2019)
The City’s sustainable tourism policy, Barcelona: Tourism for 2020 (2017) framed the tax as a tool for managing the tourism in the city with special attention given to economic activities that threaten quality of life for citizens (e.g. housing, activities that overload public spaces, or activities that are harmful to the environment). This policy also established the City and Tourism Economic Fund, an economic source which could be used to invest in or fund activities to help mitigate the worst effects of tourism (Ajuntament de Barcelona Direcció de Turisme, 2017). As outlined in recent press releases by the City of Barcelona in addition to funding the plan for High Influx Spaces (those parts of the city most affected by tourism), funding has also been given to organisations and groups seeking to use the tax revenue for the purposes of projects that bring diversity, value and vitality to the city’s economy (Ajuntament de Barcelona, 2024).
The tourist taxes, both from cruise ship visits and overnight stays are collected into the fund and used to fund activities to mitigate the effects of tourism on the worst affected areas of the City (Ajuntament de Barcelona Direcció de Turisme, 2017). It should be noted, that as per the city’s own Tourism for 2020 outline, Barcelona’s administration mandates a participatory approach to decision-making (Ajuntament de Barcelona Direcció de Turisme, 2017; Nepal and Nepal, 2021). As part of this public participation, the fund is overseen by a monitoring committee where the districts and areas involved in the tax collection decide jointly, both in the political and technical arenas, on the projects or activities to be funded by any of the monies collected. Once decisions about the fund are made, Barcelona City Council is then responsible for facilitating and coordinating the plans. Currently, 50% of the funds are being directed to the city’s destination marketing organisation (DMO), Turism de Barcelona (Ajuntament de Barcelona Direcció de Turisme, 2017).
The tax is collected by the Port of Barcelona who invoice cruise ship operators directly. Operators must then pay outstanding fees as follows:
Notification of invoices made (to operators) between the 1st and 15th of each month, should be paid by the 5th of the following month or the immediately following working day.
Notification of invoices made between the 16th and the last day of the month must be paid by the 20th of the following month, or the immediately following working day, unless the contract specifies other different deadlines.
Debts not paid within the established period are subject to late payment interest that is assessed by applying a surcharge of 4 points on the legal interest rate in force to the amounts owed, during the period in which the delay has been incurred.
(Port of Barcelona Electronic Office, 2024)
Impacts of and Changes to the Levy
A 2019 report, produced by the City of Barcelona, on Environmental Externalities of Tourism in Barcelona city identified the continued oversaturation of public spaces and challenges due to cruise visitation. These challenges included traffic congestion in the neighbourhoods bordering the port, due to significant coach bus traffic and queues for taxis and environmental issues such as noise pollution and increased waste in tourist traffic areas (City of Barcelona, 2019). Rico et al (2019) estimate that despite their comparatively small numbers (2.6 million out of an estimated 33 million) cruise tourists in Barcelona account for the largest unitary emissions among all categories of daily visitors. This was matched by a comparatively small economic contribution of an estimated 62 euro per day compared to almost 200 euro per day by overnight visitors (Brandajs and Russo, 2021). To address this, Barcelona City Council and the Port of Barcelona drafted several agreements on Port activity which:
- Limited docking of international cruise ships to a max of 7 at one time and at Adossat Wharf
- Freed up space at the Drassanes wharf and Barcelona wharf for public use
- Required the Port to create a programme to reduce the environmental externalities of cruise ship traffic and develop a sustainable management place for addressing passenger mobility (Environmental Externalities of Tourism in Barcelona city, 2019)
In 2022, a joint Commission of Barcelona’s city council and Catalan government agreed to create an institutional board comprised of representation from the city council, the Catalan government and the Port of Barcelona to assess the situation with cruise ships in the city and agree on actions needed to further regulate it (City of Barcelona, 2022). Data from the Report on Externalities from that same year reported that Barcelona was seeing approximately 15,000 passengers per day on fifty days of the year and that without regulation the city could reach 3.5 million passengers per year by 2030 (City of Barcelona, 2022).
The study board evaluated some of the following strategies:
- Limiting ship arrivals to 3 per day
- Halving passenger numbers in high seasons with a limit of 200,000 passengers a month
- Reducing by 20% the number of ships spending 4 hours or less in the city
- It was noted that these visits accounted for between 40-50% of all port calls
- Limiting access to cruise ships drawing shore power only from 2030 (the point at which Barcelona’s port is forecasted to be working solely on electric power) (City of Barcelona, 2022)
While there was no evidence to suggest these strategies had progressed to policy or practice, it was announced in 2022 that the City of Barcelona would add a “surcharge” or “city tax” to the existing tourism taxes, including cruise tourism (Hughes, 2024). Table 4 outlines the amounts as they were initially set. More recent industry articles have outlined that, despite the application of the levy and other measures, Barcelona continues to be a popular port of call (Hughes, 2024; Poirot, 2024). In 2023 Barcelona welcomed 803 cruise ships and nearly 3.6 million passengers; this surpassed pre-pandemic levels by 13.7% and projected numbers not anticipated until 2030: a trend that appears to be continuing as in the first six months of 2024, the city received over 530 ship calls (Statistics Service, 2024; Poirot, 2024).
Since 2023, the city has taken ongoing action by implementing a partial ban on cruise ships docking at the docks located in the World Trade area and Muelle Barcelona Norte from October 2023, thus dictating that ships had to dock at the Moll d’Adossat pier farther from the city’s central tourist areas. Reports from Euronews also outlined that the city surcharge would increase first from 2.75 to 3.25 euro per person from the start of 2024, then to 4 euro per person as of October 2024 in addition to the regional tourist taxes (Barcelona City Council, 2023; Hughes, 2024). At the City’s 2024 Budget proposal, this increase was forecasted to increase the City’s income by 314 million euro, making it Barcelona City Council’s thirds largest revenue stream (City of Barcelona, 2024).
To date, this rapid review has been unable to identify any available evidence on There does not appear to be any available evidence the response to these changes or their impact on cruise visitation. This is likely due to the recent nature of the increase. However, some cruise industry publications have referenced negative responses from Cruise Lines International Association. For example, Poirot (2024) stated that the Cruise Lines International Association had threatened that these increases and bans may lead cruise lines to boycott Barcelona and other Spanish cities.
Case 3: Dubrovnik, Croatia
As in the previous two cases, Dubrovnik has faced challenges in managing the levels of tourism it experiences, particularly in recent years (Hospers, 2019; Urban and Radas, 2021). In 2019, the city received 1.4 million total visitors (Nientied and Toto, 2022). Table 2 also highlights that unlike the previous two cases where cruise tourism represented less than half of total visitation, in 2018, cruise tourism accounted for roughly 57% of the city’s total tourist visits (Andrade, Costa, and Jiménez-Morales, 2021). Furthermore, Urban and Radas (2021) outlined that cruise tourism also accounts for nearly 80% of the economic turnover in Croatia’s Adriatic coast. The City’s popularity as a cruise destination can be attributed to its location, ideally positioned between other popular cruising destinations and its designation as a UNESCO World Heritage Site (Danilović Hristić, Pantić, and Stefanović, 2024). However, mass tourism in the city has resulted in a decrease in the number of residents in the old town, gentrification of the area, and a high dependence on tourism (Danilović Hristić, Pantić, and Stefanović, 2024). In 2017, this resulted in UNESCO issuing a warning to the city about the possible loss of its World Heritage Status (Hospers, 2019). Data gathered for the development of the Croatia government’s Sustainable Tourism Strategy for 2030 (2023) also indicated that the volume of tourism was affecting resident populations negatively, with 55% of respondents reporting that tourism development had increased the cost of living for the local population.
Dubrovnik began to take steps to address issues surrounding cruise tourism in 2017 (Featherstone, 2019). The city’s first step was to set a daily cap on cruise tourists by limiting disembarkation from cruise ships to a maximum of 8,000 passengers daily (Danilović Hristić, Pantić, and Stefanović, 2024; Dubrovnik Port Authority, 2024). The city also engaged directly with the cruise industry from 2017, via the Cruise Lines International Association, to sign a Memorandum of Understanding with interested cruise companies to protect the cultural heritage of Dubrovnik through responsible tourism management strategies (Franković, and Tepšić, 2023). One of the measures in this approach was a planned tourist tax for cruise ships. The tax was first introduced by the national Ministry for Transport in 2019 but did not come into effect until January 1st, 2021 (Franković, and Tepšić, 2023). Table 5 below outlines the structure of the cruise levy and its application according to a Croatia’s Ministry of Tourism and Sport (2019).
Heading | Details |
---|---|
Amounts: | Ships with a capacity of 50-200 passengers: HRK 2,000 (approx. £235) Ships with capacity of 201-500 passengers: HRK 5,000 (approx. £587) Ships with capacity of 501-1000 passengers: HRK 10,000 (approx. £1173) Ships with capacity of 1001-2000 passengers: HRK 20,000 (approx. £2346) Ships with capacity of 2001-3000 passengers: HRK 30,000 (approx. £3519) Ships with a capacity of 3001 or more passengers: HRK 40,000 (approx. £4692) |
Applies to: | All foreign cruise lines berthing in Croatia’s ports |
Does not apply to: | N/A |
(Source: Republic of Croatia: Ministry of Tourism and Sport, 2019)
According to the Ministry’s report, the funds were to be used to improve municipal infrastructure (Republic of Croatia: Ministry of Tourism and Sport, 2019). More specifically, funds were earmarked for investment in transportation infrastructure that would improve the overall standard of Dubrovnik as a destination, including things like electric ferries and digital signs to the City’s popular tourist attractions. In the longer term the funds may be used to develop new roads, tunnels, or other urban design elements (Franković and Tepšić, 2023).
Impacts of and Changes to the Levy
This review has been unable to identify available evidence to suggest that the cruise levies have changed since their introduction. However, as of 2023, Dubrovnik have introduced other restrictions or requirements for visiting cruise ships. Firstly, Dubrovnik Port Authority and the Dubrovnik County Port Authority have signed a joint booking agreement to abide by the 2+1 principle, meaning they will allow two large cruise ships to berth at the Port and one large cruise ship in front of the old city at any given time (Dubrovnik Port Authority, 2024).
The Dubrovnik Port Authority’s Cruise Ship Berthing Policy (2023) also outlines the following restrictions on vessels with over 500 passengers:
- Eight hours as the minimum stay in Dubrovnik,
- Vessels carrying more than 4,000 passengers have a minimum stay of 12 hours and
- The maximum number of cruise passengers visiting the inner City of Dubrovnik cannot exceed 4,000 visitors simultaneously.
Unlike in the previous cases, the introduction of Dubrovnik’s cruise tax was backed by Cruise Lines International Association who are continuing to work with Dubrovnik’s administration on other strategies for improving the sustainability of cruise tourism in the city (Republic of Croatia: Ministry of Tourism and Sport, 2019). These strategies have included the following:
- Conducting the Global Sustainable Tourism Council (GSTC) Destination Assessment for Dubrovnik 2023
- Development of a dedicated working group for sustainable destination management
- Implementation of Dubrovnik’s 2020 cruise ship berthing policy
- Development of the “Respect the City” visitor campaign.
There are further proposals, based on suggestions from the GSTC Assessment in 2023, including that the City work towards a better ratio for the total number of visitors across all forms of tourism by 2025 by continuing to improve inter-agency cooperation between the City’s administration, the Port Authorities, and the Cruise Lines International Association, and to work on building the city’s position as a homeport for smaller ships rather than just a port of call (Pappas, 2023).
Case 4: Venice, Italy
Venice is the final case explored here, and of the four cases, it is the one where the impacts of and negative responses to tourism have received the greatest media attention (Tovar, Espino, and López-del-Pino, 2022). The city is one of the most tourism-dependent economies in the world (Nientied and Toto, 2022), and though it is only Italy’s second busiest port, it is the only one where most of those tourists that disembark remain within the centre of the city (Mangano, and Ugolini, 2020; Vayá et al., 2018).
It is important to note that overtourism in Venice is not solely the result of the cruise ships, as approximately 30 million people visit each year, and only 2.5 million of them are cruise travellers (De Giorgi, 2024). However, the city’s small geographic footprint, narrow streets, walkways and bridge space mean that visitors are concentrated within the same places at the same times (González, 2018). According to Kryczka (2019), the historical centre of Venice can often see between 70 to 80,000 visitors per day compared to its 55,000 residents. The volume and impact of tourism levels on the city’s population led to UNESCO adding Venice to its list of World Heritage sites in danger in 2016 (González, 2018).
Cruise tourism has been a particular target for protests from Venetian residents for several reasons:
- The cruise ships visiting Venice were and are typically larger than the Venetian buildings, threatening the aesthetics of the city’s architecture.
- The ships themselves posed an ecological threat to the city and its lagoon.
- They release several thousand passengers at once.
(De Giorgi, 2024)
Since 2012, Venice has taken a number of reported actions to curb cruise tourism. One of the earliest actions was to ban cruise vessels of over 40,000 gross tons from entering the lagoon, however according to De Giorgi (2024) and González (2018) there was no alternative safe landing point, so ships continued to park in the Riva dei Sette Martiri in Venice. After 2018, ships over 55,000 tonnes were directed to dock in the Port of Marghera, in Mestre, and tourists were transferred to the city by bus (González, 2018). Two other actions were introduced from 2017. Firstly, the city launched its #EnjoyRespectVenezia campaign aimed at promoting responsible tourist behaviour (Kryczka, 2019). Secondly, in 2019, the local authorities set up gates to regulate traffic to sensitive parts of the city. However, research found that residents did not support their introduction (Kryczka, 2019) and the gates were removed again at the end of that year, following the protests claiming that the gates were ugly, inconvenient, and contributing to the “museum-afication” of the city (Bertocchi, 2020; Kryczka, 2019).
In 2018, the Italian government granted permission for Venice’s local authority to tax visitors on entering the city. Though there was already a tourist tax on those staying overnight (introduced in 2020) Venice’s magistrate decided to introduce a fee that would cover all single or day visitors. The first trial of this fee was launched in 2024. According to Visit Venezia, the first test of what is referred to in many news reports as the “day-tripper tax” ran from the 25th of April until the end of July 2024 (Visit Venezia, 2024). Details of the tax, its applications and exemptions are outlined in Table 6.
Heading | Details |
---|---|
Amount | 5 euro per person for day-trippers over the age of 14. |
Applies to: | All day visitors including cruise passengers visiting between 8am and 4:30pm. |
Does not apply to: | Those who work in the city of Venice, tourists spending at least one night in the city (as they are subject to the tourist tax via the accommodation provider), students and people who are visiting family that live in Venice. |
(Sources: City of Venice, 2023; Visit Venezia, 2024)
The access fee is paid directly to the Municipality of Venice, via one of two routes:
Individuals may pay their access fee online, where they will be issued a QR code to be presented upon arrival at one of the eight entry points to the city (Visit Venezia, 2024).
Or the fee may be collected by their carrier or means of arrival. Certain carriers including railway carriers, shipping companies inclusive of cruise line, air carriers arriving at Venice Lido airport and any public land and waterborne transport services (City of Venice, 2023).
According to the City of Venice’s regulations, the carrier types outlined above are obliged to collect the fee and make a declaration by no later than February 28th of each year. These carriers are also required to perform the following actions:
- Using all the required means, including computerised or telematic solutions, to provide the necessary information to all the individuals charged with the Access Fee: the obligation of payment, the amount, the deadlines, and procedures for payment.
- To collect Access Fee payments, together with the price of the transport fare or other equivalent payment and issue a receipt for the collection of such payment, which may also be stamped on the ticket or on the payment receipt.
- Submit a notice, using the form provided by the Municipality, within the fifteen days following the end of the month, containing the data relevant for the Administration to be determined by a resolution of the Municipal Council.
- Remit the collected Access Fee payments to the Municipality (by bank transfer or other method provided by the Municipality) by the fifteenth day of the second month following the month in which the levy was paid.
- Promptly transmit to the Municipality any notices/documents received in relation to any instances of exclusion, exemption, or reduction of the Access Fee for individuals transported who are charged with the payment of the Access Fee. (City of Venice, 2023)
Impacts of and Changes to the Levy
Evidence on how the cruise industry has reacted to the access fee appears to be limited. However, according to news reports the Cruise Lines International Association was supportive of the ban on allowing cruise ships entry to the basin and Giudecca Canal (Frost, 2024). There was no data available on resident responses to the access fee, however city officials reported that the 2024 test phase for the fee generated 2.4 million euro with approximately one thousand individual entrances to the historic city on each of the twenty-nine test days (Booth, 2024). According to Booth (2024), city officials stressed that the tax aimed to help the city’s (and its citizens') battle over-tourism and avoid peak visitor crowding during holidays and weekends rather than generate an income for the City.
Recently, Venice’s authorities have announced changes to the day-tripper or access fee scheme that will come into effect for 2025. These changes will introduce a two-tier fee structure that will apply for 54 days during the peak tourism season, from May through July (Buckley, 2024). The fee will remain at five euro for anyone applying four or more days in advance, however those who book within three days of their visit will pay a ten-euro fee, with all exemptions to the original access fee remaining in place (Buckley, 2024; City of Venice, 2023).
References
Ajuntament de Barcelona Direcció de Turisme. Barcelona Tourism for 2020. A Collective Strategy for Sustainable Tourism. 2017 (accessed on 22 November 2024).
Ajuntament de Barcelona (2024), URL: Increase in the municipal tourism surcharge to fund public services (Barcelon Tourism) (last accessed: 10/12/2024)
Andrade, M.J., Costa, J.P. and Jiménez-Morales, E., 2021. Challenges for european tourist-city-ports: Strategies for a sustainable coexistence in the cruise post-COVID context. Land, 10(11), p.1269.
Barcelona City Council (2023), A solid, solvent, responsible and ambitious draft budget for 2024 (last accessed 03/12/24)
Bertocchi, D., Camatti, N., Giove, S. and van Der Borg, J., 2020. Venice and overtourism: Simulating sustainable development scenarios through a tourism carrying capacity model. Sustainability, 12(2), p.512.
Biagi, B., Brandano, M. G. and Pulina, M. (2020), ‘Tourism taxation: good or bad for cities?’, [in:] Ferrante, M., Fritz, O. and Öner, Ö. (eds.) Regional Science Perspectives on Tourism and Hospitality, Cham: Springer, pp. 477–505.
Bogason, Á., Karlsdóttir, A., Brandt Broegaard, R. and Jokinen, J.C., 2021. Planning for sustainable tourism in the Nordic rural regions: Cruise tourism, the right to roam and other examples of identified challenges in a place-specific context.
Booth, R.. The Independent Online, 24 October, 2024. Venice to continue controversial tourist tax – making it even more expensive for some (last accessed: 05/12/2024)
Brandajs, F. and Russo, A.P., 2021. Whose is that square? Cruise tourists’ mobilities and negotiation for public space in Barcelona. Applied Mobilities. DOI: 10.1080/23800127.2019.1576257
Buckley, J. (2024), Venice vows to increase its daytripper tax and plans a two-tier entry system (last accessed: 05/12/24)
City of Amsterdam. (2024), Tourist Tax (City of Amsterdam) (last accessed: 28/11/2024)
City of Amsterdam.. No date. Available online: Vision on Tourism in Amsterdam 2035 (last accessed: 10/12/2024).
City of Amsterdam. City in Balance 2018-2022. Municipality of Amsterdam, 2019.
City of Barcelona. Department of Urban Planning, Ecological Transition, Urban Services and Housing. First board to regulate cruise ship activity in Barcelona. Barcelona City Council, 2022.
City of Barcelona.. Ajuntament.Barcelona.cat, 2024, Barcelona Approves Uptick to Tourist Tax to 4 Euro, the Maximum Permitted (last accessed 02/12/2024).
CLIA (2023), Contribution of Cruise Tourism to the Global Economy 2022 (last accessed 16/01/25)
CLIA (2024), 2023 Global Market Report (last accessed 16/01/25)
CLIA (2024a), May 2024 State of the Cruise Industry Report (last accessed 09/01/25)
Cruise Iceland, Latest Developments Regarding Tax Environment. CruiseIceland.com, URL: http://www.cruiseiceland.com/latest-developments-regarding-tax-environment/ (last accessed: 16/01/2025).
Danilović Hristić, N., Pantić, M. and Stefanović, N., 2024. Tourism as an Opportunity or the Danger of Saturation for the Historical Coastal Towns. Sustainability, 16(10), p.4080.
De Giorgi, I., 2024. Big Cruise Ships Going Feral: An Ecocritical Reading of Overtourism in Venice. Lagoonscapes.
Deloitte Consulting BV, 2023. Good practices for sustainable cruise tourism. Publications Office of the European Union.
Dubrovnik Port Authority. (2024), Dubrovnik Port Authority and sustainable cruise tourism development (last accessed: 04/12/2024).
Ekosgen (2020), Cruise Tourism in Scotland: Review and Sustainable Development Opportunities for Visit Scotland, Highlands and Islands Enterprise, Scottish Government (last accessed 05/06/24)
Environmental Externalities of Tourism in Barcelona city.
Barcelona Urban Development Agency, 2019.
Featherstone, E.,. The Telegraph, January 9th, 2019, Cruise lines ditch Amsterdam after passengers targeted by new taxes (last accessed: 29/11/2024)
Fox, A. (2023), Amsterdam to Implement Largest Tourist Tax in Europe – What to Know (last accessed: November 28, 2024)
Franković, M. and Tepšić, J., How to Manage Overtourism. Cruise Insight, March 2023, p. 20-21.
Fridriksson, J., Wise, N. and Scott, P., 2020. Iceland’s bourgeoning cruise industry: An economic opportunity or a local threat?. Local Economy, 35(2), pp.143-154.
Frost, R. EuroNews Online, 13 May, 2024 2024,Which European cities are trying to cut back the number of cruise ship visits? (last accessed: 05/12/2024)
Gerritsma, R., 2019. Overcrowded Amsterdam: striving for a balance between trade, tolerance and tourism. In Overtourism: Excesses, discontents and measures in travel and tourism (pp. 125-147). Wallingford UK: CAB International.
González, A.T., 2018. Venice: The problem of overtourism and the impact of cruises. Investigaciones Regionales= Journal of Regional Research, (42), pp.35-51.
Hospers, G.J., 2019. Overtourism in European cities: From challenges to coping strategies. In CESifo Forum (Vol. 20, No. 03, pp. 20-24). München: ifo Institut–Leibniz-Institut für Wirtschaftsforschung an der Universität München.
Hughes, R.. EuroNews Online, July 1st, 2024, ‘Tourism has reached its limit’: Barcelona votes to raise tourist tax from October (last accessed: 03/12/2024)
Jones, S.. The Irish Times Online, July 21st, 2024, Barcelona plans to raise tourist tax for cruise passengers visiting for few hours (last accessed 03/12/2024)
Kizielewicz, J., 2019. Prospects of development of the cruise ship tourism market–the case study of the Baltic Sea region. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 63(7), pp.244-255.
Kryczka, M., 2019. Overtourism vs. Sustainable Development of Tourism. Attempts to Handle Overtourism Following the Example of Venice. Studia Periegetica, 26, pp.43-61.
Kulkov, I., Hellström, M., Tsvetkova, A. and Malmberg, J., 2023. Sustainable cruise tourism: Systematic literature review and future research areas. Sustainability, 15(10), p.8335.
Mangano, S. and Ugolini, G.M., 2020. New opportunities for cruise tourism: The case of Italian historic towns. Sustainability, 12(11), p.4616.
Mayntz, M. (2023), CruiseHive.com, Another City Increasing Fees on Cruise Passengers (last accessed: November 28, 2024).
Merchant Shipping (Tonnage) Regulations 1997, Part II. (last accessed 16/01/25)
Nepal, R. and Nepal, S.K., 2021. Managing overtourism through economic taxation: Policy lessons from five countries. Tourism Geographies, 23(5-6), pp.1094-1115.
Nientied, P. and Toto, R., 2022. Planning for sustainable city tourism in the Netherlands. European Spatial Research and Policy, 29(2), pp. 219–234.
O’Connell, R. Do Europe’s tourist taxes really work? How the new fees impact tourists and locals,. National Geographic Online, August 2nd, 2024, (last accessed: 29/11/2024)
Pasma, M., 2022. Coping with overtourism: 8 case studies across Europe (Doctoral dissertation).
Passenger Tax Amendment Act, 2023, N. 33 of 2023, The Parliament of the Bahamas.
Pappas, I. Global Sustainable Tourism Council Destination Assessment for Dubrovnik 2023. Global Sustainable Tourism Council (last accessed: on 22 November 2024)
Poirot, L. (2024) Barcelona Seeks Tourist Tax Increase for Cruise Visitors (last accessed 2/12/2024)
Port of Amsterdam. (2024), Day Tourist tax (Port of Amsterdam) (last accessed: 29/11/2024)
Port of Barcelona Electronic Office (2024), Payments (Port of Barcelona) (last accessed: 17/12/2024)
Port of Barcelona. (2023), Rebates 2023 (Port of Barcelona (last accessed: 17/12/2024)
Regulation for the institution and the rules governing the access fee, with or without carrier, to the Historic City of the Municipality of Venice and the Other Minor Islands of the Venetian Lagoon, Resolution 71. City of Venice Municipal Council, 2023.
Ren, C., James, L., Pashkevich, A. and Hoarau-Heemstra, H., 2021. Cruise trouble. A practice-based approach to studying Arctic cruise tourism. Tourism Management Perspectives, 40, p.100901.
Republic of Croatia: Ministry of Tourism and Sport. (2019), Dubrovnik to introduce cruising tax as of 2021(last accessed: 04/12/2024)
Reuters.. Reuters.com, December 4, 2024, Greece backs higher tax on short-term rentals, levy on cruise arrivals (accessed 16/12/2024).
Rico, A., Martínez-Blanco, J., Montlleó, M., Rodríguez, G., Tavares, N., Arias, A. and Oliver-Solà, J., 2019. Carbon footprint of tourism in Barcelona. Tourism Management, 70, pp.491-504.
Ros Chaos, S., Pino Roca, D., Saurí Marchán, S. and Sánchez‐Arcilla Conejo, A., 2018. Cruise passenger impacts on mobility within a port area: Case of the Port of Barcelona. International journal of tourism research, 20(2), pp.147-157.
Sandven, A.H., Jørgensen, M.T. and Wassler, P., 2024. Residents' coping with cruise tourism. Annals of Tourism Research, 105, p.103732.
Scottish Government (2021), Framework for Tax 2021, URL: https://www.gov.scot/publications/framework-tax-2021/ (last accessed 16/01/25)
Scottish Government (2024), Sustainable Tourism Sector Briefing, Available at: https://www.gov.scot/publications/industry-statistics/ (last accessed 16/01/25)
Scottish Government (2024a), Scotland’s Tax Strategy: Building on our Tax Principles, URL: https://www.gov.scot/publications/scotlands-tax-strategy-building-tax-principles/ (last accessed 16/01/25)
Statistics Service (2024), Port of Barcelona traffic statistics: accumulated data October 2024 (last accessed: 17/12/2024
Tovar, B., Espino, R. and López-del-Pino, F., 2022. Residents' perceptions and attitudes towards the cruise tourism impact in Gran Canaria. Research in Transportation Business & Management, 45, p.100586.
United Nations (1969), International Convention on Tonnage Measurement of Ships, 1969, No. 21264 (last accessed 16/01/25)
Urban, D. and Radas, S., 2021. Managing Cruise Tourism for Sustainable Development in Dubrovnik: Revisited. Journal of Policy Options, 4(4), pp.1-8.
Vayá, E., Garcia, J.R., Murillo, J., Romaní, J. and Suriñach, J., 2018. Economic impact of cruise activity: The case of Barcelona. Journal of Travel & Tourism Marketing, 35(4), pp.479-492.
Vega-Muñoz, A., Salazar-Sepúlveda, G., Contreras-Barraza, N. and Araya-Silva, L., 2021. Port governance and cruise tourism. Sustainability, 13(9), p.4877.
Vega-Muñoz, A., Arjona-Fuentes, J.M., Ariza-Montes, A., Han, H. and Law, R., 2020. In search of ‘a research front’in cruise tourism studies. International Journal of Hospitality Management, 85, p.102353.
Visit Scotland (2024), International Tourism Performance (last accessed 16/01/25)
Visit Scotland (2024a), Domestic Overnight Tourism (last accessed 16/01/25)
Visit Venezia. (2024), Venice entry fee in 2024: all you need to know (last accessed: 05/12/2025)
Wondirad, A., 2019. Retracing the past, comprehending the present and contemplating the future of cruise tourism through a meta-analysis of journal publications. Marine Policy, 108, p.103618.
Wong, K. USA Today Online, 2024, 'A polluting form of tourism': Amsterdam slashes cruise ship traffic in half (last accessed 29/11/2024)
Contact
Email: LocalTax@gov.scot
There is a problem
Thanks for your feedback