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
Section 5: Next steps
Recommendations/ preferred options
The Scottish Government is currently undertaking a public consultation on the potential cruise ship levy. The consultation seeks views on the principle of giving local authorities the power to introduce a cruise ship levy, and practical issues around how any such levy would work. Following the conclusion of the public consultation, Scottish Government Ministers will consider the views expressed and decide on the next steps.
Contact
Email: LocalTax@gov.scot