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
Introduction
This partial BRIA accompanies the consultation on a potential local authority level Cruise Ship Levy in Scotland. A full BRIA will be developed if the proposal progresses beyond the public consultation stage. It outlines the existing evidence base on the cruise tourism sector in Scotland and explores the potential impacts of a levy on cruise ship visits (including indicative examples of the value of these impacts).
It also highlights a number of gaps where additional evidence would be welcomed alongside responses to the public consultation.
Contact
Email: LocalTax@gov.scot