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
Declaration
I have read the partial Business and Regulatory Impact and I am satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impact of the leading options. I am satisfied that business impact has been assessed with the support of businesses in Scotland.
I am also satisfied that officials have considered, as far as is possible at this time, the impact on consumers as required by the Consumer Scotland Act 2020 in completion of the Consumer Duty section of this BRIA.
Signed:
Date:
Minister's name
Minister's title
Scottish Government Contact point:
Contact
Email: LocalTax@gov.scot