Publication - Impact assessment
Potential local authority level Cruise Ship Levy in Scotland: partial business and regulatory impact assessment
This partial business and regulatory impact assessment (BRIA) sits alongside the current consultation on potentially giving local authorities in Scotland a new power to introduce a cruise ship levy in all or part of their area. This document reflects the best available information at the time, based
A potential local authority level Cruise Ship Levy in Scotland – Partial Business and Regulatory Impact Assessment
March 2025
This partial Business and Regulatory Impact Assessment (BRIA) sits alongside the current consultation on potentially giving local authorities in Scotland a new power to introduce a cruise ship levy in all or part of their area. This document reflects the best available information at the time, based on evidence gathered from engagement with relevant stakeholders.
Contact
Email: LocalTax@gov.scot