Cruise ship levy: consultation

8. Process a local authority should follow before introducing a cruise ship levy

If local authorities are given the power to introduce a cruise ship levy in all or part(s) of their area consideration needs to be given to what process a local authority should follow before it can put such a levy in place. A rigorous process would ensure that a local authority had given the decision full consideration.

A number of steps must be completed by a local authority before it can introduce a visitor levy on overnight accommodation in its area. These include an assessment of the impacts of a visitor levy, and a requirement to consult those who would be affected by a visitor levy. Any visitor levy has to be established as part of a visitor levy scheme, with requirements around reporting and ongoing engagement with stakeholders, and in using funding a local authority has to have regard to any local tourism strategy.

We want to explore whether a local authority considering introducing a cruise ship levy should be required to follow a similar process to that for the overnight accommodation visitor levy. These are reflected in the possible requirements for a cruise ship levy set out below, and we would welcome views on these requirements.

Question 9: 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.