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The National
4 days ago
- Business
- The National
Scotland charts new course with targeted cruise tax plan
Summer in the isles is cruise season. You can't miss it. Last year saw more than 1000 ships and 1.2 million passengers calling into Scottish ports. An increase of almost 50% on pre-pandemic arrivals, big ship arrivals are getting larger and more frequent. Last May, the 6000-passenger MSC Virtuosa became the largest ship to visit Shetland to date, doubling the population of Lerwick overnight. The equivalent of 12 jumbo jets of tourists arriving at once on the harbour wall. It's no wonder it feels like cruising has reached a high-water mark in some ports. Following the Visitor Levy Scotland Act, passed into law last year, a separate cruise ship levy is currently under review. Announced by the Scottish Greens in 2024, it was destined to be about more than just collecting revenue in local ports. READ MORE: Labour has 'given up' on by-election amid SNP-Reform contest, says John Swinney The big, white ships have become a totemic issue for the tourism industry. Travelling under flags of convenience – often under marine diesel power – they have come to represent over-tourism, unaccountability and harmful emissions. That said, in many places, they are also a mainstay for local shops and businesses, making up more than half of total arrivals in some ports. The cases both for and against cruises are as large and complex as the $70 billion global industry. So, when a local cruise tax was floated, it was surprising to see the degree of support from both sides of this introduced, Scotland would be the first part of the UK to have a cruise specific tax. Though there are plenty of overseas ports that have already introduced charges on the grounds of tackling environmental issues and problem tourism. Some destinations like Amsterdam have gone as far as banning future ship arrivals – saying no economic gain can outweigh the 'crowds and emissions'. The city will halve arrivals next year, closing its passenger cruise terminal by 2035. Others have used levies as a source of revenue for regional councils, which see tens of thousands of arrivals each summer and little direct return. Earlier this year, the Orkney Island Council came out in favour of a cruise ship levy. After welcoming a record 160,000 passengers via the cruise terminal in Kirkwall, a levy was seen as a way to address growing tourist numbers and over-stretched budgets. 'A cruise ship levy could allow local authorities to maintain essential services and infrastructure,' said council leader Heather remains a divisive issue, especially in the regions that feel the impacts most keenly – both positive and negative. Cruise taxes, on the other hand, have a far broader appeal. (Image: George Munro) This is not the first time a tax on Scottish tourist ships has been proposed. Cruising got special attention when a 'discretionary visitor levy' was debated in 2019 and ultimately abandoned. The passing of the Visitor Levy Act and the return of cruising to the dock of public opinion are signs of a new momentum behind a specific tax on liners. Given half of the UK's growing two million-passenger cruise industry made a call at a Scottish port last year, the appeal of Scotland as a destination gives local authorities confidence in a levy's viability. However, unlike Edinburgh City cashing in on festival goers or a proposed Highlands B&B bed tax, a ship levy has the potential to be far more impactful. In the face of a poorly conceived charge, cruise operators warn they might weigh anchor and take their business elsewhere. What could a cruise levy look like? Despite the unmistakable shape of a passenger liner, a cruise levy is a difficult thing to define. Cruise ships are big, getting bigger, with vessels growing at a rate of 10,000 gross tonnes per decade. Still, there is huge variance within the growing industry, especially in smaller regional ports around the British Isles. The Scottish cruise levy has been given a very broad scope to account for this. Under the consultation, the current basis to charge vessels would be ships 'carrying paying passengers', on 'a journey involving two or more nights' and that 'give passengers the option to disembark on to the Scottish mainland/islands'. This could apply to anything from a private yacht charter to an 8000-passenger Icon-class cruise liner. The potential abuse of a 'single night cruise loophole' has been raised, allowing bad faith operators to dodge a levy by issuing multiple tickets or running a token ferry service. Given the state of some sea links, this might not be the worst of unintended consequences. The biggest clues as to what a levy might look like are in its objectives. The cruise levy was suggested as an alternative to the Visitor Levy, where a bed tax is not viable. Greens MSP Ross Greer says his party proposed the levy with regional cruise ports in mind. (Image: PA) 'There are areas like Inverclyde, that I represent, which realistically are not going to see a huge benefit from the Visitor Levy because there aren't huge numbers of people staying in hotels on land, but they get thousands of ship passengers passing through every year,' he says. The port of Greenock is set to welcome 80 ships this summer, with the majority of visitors going straight through to Glasgow and the Loch Lomond and the Trossachs on day visits. 'We want to make sure that as many communities as possible are getting the benefit of the huge number of visitors that come to Scotland every year. The Visitor Levy goes a long way to do that. The cruise ship levy is the next part of the puzzle.' Although the consultation has made it clear there are additional goals. Environment is given special consideration, with specific questions on whether a levy can be used to target cruise emissions. A ship running on marine diesel churns out the particulate pollution of around one million cars, according to Germany's NABU union. More modern ships using liquified natural gas LNG, designed to remove most of the more damaging heavy pollutants, still churn out 250g of carbon dioxide per passenger kilometre. Or, the equivalent of every passenger driving the same journey in a family car, one-and-a-half times. 'Cruises come with significant economic benefit but none of that takes away from the fact that cruise ships are just about one of the most environmentally damaging kinds of transport there is,' said Greer. When it was taken forward for development, the Greens hoped that a levy could have a steer on the size and type of ship being used. At the party conference in October, it was proposed that a levy could even be used to encourage a switch to zero emissions vessels in Scotland. So is it a green tax or a tourist tax? ON the face of it, the cruise levy is being formulated for seemingly contradictory goals. It is expected to both discourage ships, while also giving incentive to attract more revenue-earning visits. Cruise operators' main criticisms of a levy is that they are not sure which to prepare for. 'The challenge is that we're not really sure of the purpose of the levy,' says Andy Harmer, managing director of CLIA United Kingdom & Ireland. The Cruise Line International Association (CLIA) has been representing ship operators at roundtable discussions during the early consultation process. 'Our planners, cruise itinerary makers, work three or four years in advance from now and that uncertainty isn't particularly helpful,' says Harmer. (Image: Newsquest) Given the timeframe, passengers booking cruises with stops in Scotland may already be subject to a future cruise levy. CLIA members are keen to get clarity as soon as possible. As the largest trade association representing 95% of the world's cruise ships, negotiating levies is now a familiar consideration for CLIA partners. Particularly in Europe. Over the past five years, a wave of cruise-specific tourist taxes have arrived in some of the busiest ports of call, from Barcelona to Dubrovnik. Examples that Scotland is currently looking to. What separates the Scottish cruise levy is the fact that it would grant all local authorities the ability to introduce their own taxes, potentially, at once. The result could be a patchwork of different levies, independent of Holyrood or Westminster. 'I don't want to speak for our cruise lines, who will make their own commercial decisions in this space, but I think our concern is that there are other opportunities. There are other destinations,' says Harmer. 'What we don't want is for Scotland to be seen as an unattractive place to do cruise business.'Cruise Britain, which promotes the destination and monitors cruise arrivals, says a cruise levy could result in some ports seeing more ships tendering for visits, not fewer. 'Scotland is really important to the British cruise story. Around half of all day-call transit guests will step ashore in Scotland, which gives you an idea of how key that experience is,' says director Kay Greenway. As well as an attractive destination in its own right, due to its location Scotland is an important node on the Global cruise network. Receiving shipping from Northern Europe and the Atlantic, almost a third of the global fleet passes through the UK waters in a year. 'A patchwork outcome would really disadvantage some ports against others,' says Greenway. The prospect of locally managed cruise levies are far more difficult for cruise operators to navigate. Clarity and simplicity are the main criteria for the cruise industry. However, there is no mechanism for a top-down, national cruise tax. 'Devolution doesn't allow the Scottish Government to create new national taxes without the Treasury's agreement, so we create new local taxes by necessity,' says Ross Greer, though he doesn't see this as a bad thing. Following the Scottish Visitor Levy, similar legislation has been inspired in the Welsh Sennedd. A final vote on the Visitor Accommodation (Register and Levy) Bill will take place in Wales this summer. South of the Border, Friends of the Lake District bemoaned being unable to introduce an Edinburgh-style bed tax in Cumbria as there is no legal route to make this happen in England. As with the Visitor Levy, it will be up to each local authority to weigh up the benefits of their own cruise tax. Greer and the Greens say the priority is creating a levy that suits the local authorities rather than the cruise lines. 'By Scotland going first, because of our natural environment and the high number of cruise passengers that we get here, we can set an example for the rest of the UK,' Greer adds. Can a cruise tax encourage greener liners? Scotland isn't the first country to try to introduce a sustainability tax on liners. The results of these, however, have been mixed. A review by the Scottish Government shows that cruise levies see a fairly limited reduction in arrivals. The examples show most cruise ports return to pre-levy arrival levels almost instantly. Since imposing a €7 (£6) a day tariff in 2018, Barcelona's cruise arrivals have grown almost 10% to 2.18 million passengers. At the other end of the spectrum, there have been over-ambitious 'cruising bans' that have had to be rowed back. Norway made waves by announcing it would ban all greenhouse-gas-emitting ships from its Western Fjords from 2026. This was until last year, when it was clear almost no ships were able to meet these strict requirements. Now, ships over 10,000 tonnes have been granted an additional six-year grace period. (Image: Søren Lund Hviid/Alamy) The threat of a ban to the Unesco Heritage Site was enough to spur development of hybrid battery-powered fleets. Homegrown cruise operators Hurtigruten and Havila are currently leaders in hybrid electric-liquid natural gas shipping. Though, in most cases, Norway's aspirational cruise rule was aimed at ships that simply don't exist yet. Similarly, the industry's own climate goals will require a strong tailwind to be achieved and help from the destinations they visit. Following the UN's guidelines, CLIA set the target of meeting net zero cruising by 2050. This April, the UN's IMO put further pressure on cruise ships to meet these pledges, charging $380 per excess tonne of carbon dioxide. Yet in Scotland and the UK, one of the largest obstacles to reducing emissions is the lack of shore power, allowing ships to run off the grid rather than burning fuel in port. 'There is lots of sustainable electricity being generated in Scotland as there is in Norway,' says CLIA's Harmer. 'The difference is, in Europe, they have a mandate to have shoreside power in their key ports by 2030. There is no such mandate in the United Kingdom at the moment.' While Orkney and Aberdeen have the ability to supply power to ferries and some other large ships, the only cruise port in the UK with suitable shoreside power is Southampton. Levies provide an opportunity to invest in infrastructure that will be needed to decarbonise shipping. Something that Harmer says will be much harder to do if the pressure on reducing emissions is put entirely on the liners. CLIA aren't the only ones with suggestions on how revenue from a cruise tax would be best spent. Some environmental groups have suggested proceeds should be ring-fenced to address the impact of shipping on Scottish ports. If it is unlikely to have a major impact on the number of calls, it might as well be used to monitor sustainability goals and compliance. Friends of the Earth, which produces an annual grading of liners' environmental credentials, says they support a cruise levy with environmental goals in Scotland but relying on operators to self-report sustainability goals is a flawed system. The US branch has recorded 16 major violations from CLIA members in the past three decades. Marcie Keever, director of oceans at Friends of the Earth US, says proceeds could be used to fund an independent observer programme 'because this industry has difficulty complying with environmental rules and standards'. Meanwhile, UK-based marine life charity ORCA says, if it is difficult or not desirable for local authorities to curb ship arrivals, there are ways that cruise ships can do good for Scotland's marine ecosystem. 'When it comes to a levy like the one that has been proposed, it certainly makes sense for this to be invested at least in part in protecting and safeguarding the habitats that the tourism sector relies on,' says ORCA director of operationsSteve Jones. The charity has previously partnered with shipping to monitor the health of Scotland's 240 Marine Protected Areas. Having levy-funded observer programmes on cruise ships could help track their impact and ensure best practice around Scotland. Ultimately as local taxes, proposed under the current devolution settlement, it will be up to the local authorities to allocate any funds from a future cruise levy. The cruise levy consultation period runs until May 30, after which the Scottish Government will prepare a summary ahead of any vote to introduce the levy by Scottish ministers.
Yahoo
6 days ago
- Business
- Yahoo
Calls for campervan tax in the Scottish Highlands amid claims roads ‘can't cope' with traffic
Calls have been made for a campervan tax in the Scottish Highlands amid claims that roads 'cannot cope' with increased tourist traffic. A Scottish Labour candidate for Inverness and Nairn for next year's Holyrood election has floated the idea of a tourist tax that specifically targets campervans being driven in the area. The candidate, Shaun Fraser, said that roads can no longer handle the surge of traffic in the Highlands, much of which is on the popular driving route, the North Coast 500 (NC500). Tourists flock to the 516-mile 'superloop' each year to drive among some of Scotland's most magnificent scenery as it weaves past glens, mountains, castles and coastline. The NC500 follows the main roads along the coastal edges of the North Highlands of Scotland, through Wester Ross, Sutherland, Caithness, Easter Ross, the Black Isle and Inverness-shire. Motorhome tourism has become popular along this route, with campervans making it easy to stop in off-grid locations with the essentials they need when shops or accommodation become scarce. The Highland Council estimated that nearly 36,000 campervans toured the historic and mountainous region in 2022 alone. However, with the surge in visitors has come an uptick in complaints from local residents over damaged verges, blocked passing spaces and overfilled bins, The Herald reported. Mr Fraser told the newspaper he wants to see a campervan tax introduced that would form part of a 'fair and well-designed' visitor levy to help maintain roads and boost public services. The Labour candidate continued: 'Tourism is a key aspect of the Highland economy, and it is important that we are sensitive the the introduction of such a scheme, but there has been a 65 per cent increase in tourist numbers since 2012 and local infrastructure has not kept up with these demands.' 'Initiatives such as the North Coast 500 have transformed the dynamics of Highland tourism, with a huge rise in campervans using rural single-track Highland roads. Our roads cannot cope with this. It is a mixed blessing.' 'I would be open to looking at options attached to campervans, including number plate recognition to charge visiting campervans using Highland roads.' Proposals for tourist taxes are not unheard of in the Highlands, as the Highland Council have already started a consultation process of introducing a visitor levy in the region. The Highlands are joined by Scotland's two major cities, Edinburgh and Glasgow, in working their way through consultations to introduce a visitor levy. The Visitor Levy Act became law in September 2024, which allows councils in Scotland to tax overnight accommodation if they wish to do so. While Glasgow is still making its way through the consultation stage, Edinburgh voted in January to add a five per cent surcharge on visitors' overnight stays by 2026. The Highland Council's visitor levy proposal would also see a charge that would apply to overnight accommodation to improve infrastructure, such as roads and public toilets, that incur wear and tear due to tourism. With more than six million people visiting the picturesque Highlands annually, the Highland Council calculated the tax could bring in between £5m and £10m a year. If approved, the Highlands' tourist tax could also be implemented by 2026.
ITV News
21-05-2025
- Business
- ITV News
Should cruise ship passengers be charged a tourist tax to visit Scotland?
Locals in Shetland's main town and port of Lerwick are undecided on whether a tax would be a good thing in order to pay for infrastructure investment, as ITV News Scotland Reporter Louise Scott reports Words by Scotland Reporter Louise Scott and Scotland Producer Stephanie Docherty The Scottish government is exploring the idea of giving local councils the power to charge a levy for cruise ships. After bringing in the Visitor Levy Act last year, which allows a tax to be charged on certain overnight stays, some have argued the principle should apply to those visiting by cruise ship. A public consultation is now seeking views on the benefits and problems a cruise ship levy could bring. Cruise tourism is on the rise in Scotland, particularly across the islands, where it has become a major industry, creating jobs and providing a boost to the economies of the small communities. Last year, there were around 1,000 cruise visits into Scottish ports, which brought 1.2 million passengers - an increase of almost 400,000 compared to five years ago. The sector is particularly important in islands like Shetland, where cruise passengers now account for around 20% of all visitors. Locals in its main town and port of Lerwick are mixed about whether a tax would be a good thing in order to pay for infrastructure investment, as many are worried it could hinder the crucial business opportunities the cruises provide. Ross Manson is the co-owner of No 88 Kitchen and Bar in the town, and he has adapted his business's opening hours to tie in with the cruise ship timetables and even the nationalities of its passengers. "Each of the different cruises brings different people, different numbers and different spend, so over the time that we've been open, we have tried to learn from the previous year and then put that into action this year to be able to adapt," he told ITV News. "We can have a massive difference on spend and what they are spending on, depending on the country they are from. An ideal cruise boat is when it's filled with American tourists and docked just outside the restaurant." Mr Manson and other hospitality businesses have calculated that there are a maximum of 150 seats in the town's restaurants or cafes at any one time, so when some cruises carry 3,000 passengers, this can create a problem. "There's a lot of people that can leave a bit disappointed that they've not managed to get a seat or a table in the restaurants or cafes," he added. Mr Manson believes a cruise ship tax could be positive if the money was used to improve the local infrastructure around the island, including transport, public toilets and Wi-Fi, which are all under strain when a large cruise comes in. He said: "I think it would maybe stop people coming off that didn't have an interest in seeing the place or experiencing it. And definitely, I think the money should be spent on facilities that would improve the local areas. There is no point in you paying a cruise ship levy and then the money disappears into something that no one ever sees." Lerwick has a population of around 7,000, so when a big cruise docks, it means that number rises by another 50%, which is why many local people decide not to come into town on those days as the streets, shops, cafes and roads are too busy. The local council leader, Emma Macdonald, says it is a difficult balance between ensuring Shetland continues to be a popular tourist destination and meeting the needs of the local community. "It is really important that we do have a good industry around cruise ship visitors, but we've also got to keep in mind that they can't have an impact on the services that people rely on day in and day out," she said. "We don't want anything to happen that will make people choose not to put Shetland on their itinerary, because that's not good for the Port Authority and that's not good for the businesses who rely on that tourism." The local council is looking at all options, including a point of entry levy, which would involve all visitors to Shetland paying one small fee, no matter how they travel or how long they stay. Ms Macdonald added: "I think it's not looking likely that it (the visitor levy) will make sense for us as a small local authority. We just don't get enough people to make the level of burden on our small businesses worthwhile. "It's thought that a point of entry levy that is maybe administered by Loganair or North Link Ferries, might make that kind of bureaucracy around it much easier. So we think that that is something that's worth looking at. But obviously, all these options are still out there. "We don't want people not to be able to afford to come here. Shetland is a beautiful place to come. I think it's just all about balance of making sure that we fully understand what we're doing." The British Port Authority says it has serious concerns and is against any form of cruise ship levy being introduced in the UK. The Director of Policy & External Affairs at the British Ports Association, Mark Simmonds, said: "It is alarming to see the Government pressing ahead with a consultation on plans that have no clear aims. "Local levies in parts of Scotland will alarm and confuse cruise industry planners, who book visits years in advance, and threaten growth and investment across Scotland as vessels tend to call in multiple ports. "To raise any significant revenue, a levy would need to be set at a level that would very likely deter cruise ships calling in Scotland. "The net result would be a loss to the Scottish economy with no real boost to council coffers. "The ports and cruise industries are both open to engaging with national and local governments to solve specific issues and always have been. "A new tax on a successful and growing industry will simply make Scotland less attractive to calls in what is a highly competitive and mobile market." The Scottish Government Finance Secretary, Shona Robison, said: 'The tourism sector is a crucially important part of the Scottish economy and cruise visits are increasing. "The consultation will help to inform the Scottish Government's decision over whether or not to bring forward legislation, and it is really important that we hear from a wide variety of voices on this matter. "We want to hear from those with views and knowledge in this area, including local authorities, those involved with the cruise ship sector, ports, island communities, those involved with tourism, and others, including businesses large and small." The consultation is open to the public until May 30.
Yahoo
27-02-2025
- Business
- Yahoo
SNP planning tax on cruise ships
Cruise ships could be taxed for docking in Scottish ports under proposals floated by the SNP-led government. The levy – which would be the first of its kind in the UK – is being considered amid evidence that more cruises and passengers are visiting Scotland than ever before. Ministers have ruled out a compulsory blanket tax, but said legislation could be passed that would give councils discretionary power to impose a cruise ship levy. A consultation paper by the Scottish government argues that cruise ships bring economic benefits to places such as Invergordon, Orkney, Edinburgh, Lerwick in Shetland, and Greenock. It also warns that they bring 'pressures' to some coastal and island communities which, though not spelled out in the paper, typically include concerns around overcrowding, strain on local infrastructure and potential environmental damage. Launching the consultation on Thursday, the Scottish government said: 'We are aware that a cruise ship levy in Scotland would be [the] first such levy in the United Kingdom, and we will need to carefully consider market implications and the effect on local economies and communities of such a levy.' Orkney Islands Council already backs the idea in principle after hearing that a £5 levy on passengers could raise £1 million a year. It is also supported by the Scottish Greens. Ariane Burgess, the party's local government spokesperson, said: 'Cruise ships are one of the dirtiest and most polluting forms of travel, and it is right that we tax them.' She added that a levy 'is an important step for our climate and for local government [and] will make a big difference for port communities across Scotland, from Ullapool to Greenock, Kirkwall to Edinburgh, Stornoway to Rosyth. 'The tourism that these ships bring can have a lot of benefits, but we also know that it can put a lot of pressure on the local environment, infrastructure and services.' The SNP said the idea of a cruise ship tax was first raised during work to explore levies for tourists in 2019. It did not feature in the Visitor Levy Act passed by the Scottish parliament last year – which allows a tax to be charged on certain overnight stays – but was discussed at four round-table events hosted by the Scottish government in Greenock, Inverness, Kirkwall, and Edinburgh. The consultation paper states that the 'intention behind any cruise ship levy would be to have the levy apply to those ships that are carrying paying passengers, on a journey involving two or more nights on the ship, and which give the passengers the option to disembark from the vessel onto the Scottish mainland or a Scottish island.' It said ferry services in Scotland and those visiting Scottish waters in private boats or yachts that are not carrying paying passengers would be excluded. The paper explores how a levy might be calculated and suggests it could be based on the gross tonnage of a vessel, its total passenger capacity, the actual number of passengers on board when it moors at a port or on the number that disembark. It highlights that there were about 1,000 cruise ship visits to Scottish ports in 2024, bringing 1.2 million passengers, up from 2019, when an estimated 893 cruise ship calls brought 817,000 passengers. The paper states that cruise passengers make up about 2 per cent of the total number of overnight stays by visitors in Scotland but points out that some regions are more impacted than others. In 2018, 84 per cent of overnight visitors in Orkney, and 79 per cent of those in Shetland, were cruise ship passengers. The busiest day identified at a single port in 2024 was in Invergordon, where 9,600 people were due to arrive on one day in September. Shona Robison, Scotland's finance secretary, added: 'The tourism sector is a crucially important part of the Scottish economy and cruise visits are increasing. 'The consultation will help to inform the Scottish Government's decision over whether or not to bring forward legislation and it is really important that we hear from a wide variety of voices on this matter. 'Last year, we held events to hear the views of the cruise ship industry, local government, and others. We want to continue the helpful dialogue which started at those events, and explore further what a cruise ship levy could mean in a Scottish context.' Broaden your horizons with award-winning British journalism. Try The Telegraph free for 1 month with unlimited access to our award-winning website, exclusive app, money-saving offers and more.
Telegraph
27-02-2025
- Business
- Telegraph
SNP planning tax on cruise ships
Cruise ships could be taxed for docking in Scottish ports under proposals floated by the SNP-led government. The levy – which would be the first of its kind in the UK – is being considered amid evidence that more cruises and passengers are visiting Scotland than ever before. Ministers have ruled out a compulsory blanket tax, but said legislation could be passed that would give councils discretionary power to impose a cruise ship levy. A consultation paper by the Scottish government argues that cruise ships bring economic benefits to places such as Invergordon, Orkney, Edinburgh, Lerwick in Shetland, and Greenock. It also warns that they bring 'pressures' to some coastal and island communities which, though not spelled out in the paper, typically include concerns around overcrowding, strain on local infrastructure and potential environmental damage. Launching the consultation on Thursday, the Scottish government said: 'We are aware that a cruise ship levy in Scotland would be [the] first such levy in the United Kingdom, and we will need to carefully consider market implications and the effect on local economies and communities of such a levy.' Orkney Islands Council already backs the idea in principle after hearing that a £5 levy on passengers could raise £1 million a year. It is also supported by the Scottish Greens. Ariane Burgess, the party's local government spokesperson, said: 'Cruise ships are one of the dirtiest and most polluting forms of travel, and it is right that we tax them.' She added that a levy 'is an important step for our climate and for local government [and] will make a big difference for port communities across Scotland, from Ullapool to Greenock, Kirkwall to Edinburgh, Stornoway to Rosyth. 'The tourism that these ships bring can have a lot of benefits, but we also know that it can put a lot of pressure on the local environment, infrastructure and services.' The SNP said the idea of a cruise ship tax was first raised during work to explore levies for tourists in 2019. It did not feature in the Visitor Levy Act passed by the Scottish parliament last year – which allows a tax to be charged on certain overnight stays – but was discussed at four round-table events hosted by the Scottish government in Greenock, Inverness, Kirkwall, and Edinburgh. The consultation paper states that the 'intention behind any cruise ship levy would be to have the levy apply to those ships that are carrying paying passengers, on a journey involving two or more nights on the ship, and which give the passengers the option to disembark from the vessel onto the Scottish mainland or a Scottish island.' It said ferry services in Scotland and those visiting Scottish waters in private boats or yachts that are not carrying paying passengers would be excluded. The paper explores how a levy might be calculated and suggests it could be based on the gross tonnage of a vessel, its total passenger capacity, the actual number of passengers on board when it moors at a port or on the number that disembark. It highlights that there were about 1,000 cruise ship visits to Scottish ports in 2024, bringing 1.2 million passengers, up from 2019, when an estimated 893 cruise ship calls brought 817,000 passengers. The paper states that cruise passengers make up about 2 per cent of the total number of overnight stays by visitors in Scotland but points out that some regions are more impacted than others. In 2018, 84 per cent of overnight visitors in Orkney, and 79 per cent of those in Shetland, were cruise ship passengers. The busiest day identified at a single port in 2024 was in Invergordon, where 9,600 people were due to arrive on one day in September. Shona Robison, Scotland's finance secretary, added: 'The tourism sector is a crucially important part of the Scottish economy and cruise visits are increasing. 'The consultation will help to inform the Scottish Government's decision over whether or not to bring forward legislation and it is really important that we hear from a wide variety of voices on this matter. 'Last year, we held events to hear the views of the cruise ship industry, local government, and others. We want to continue the helpful dialogue which started at those events, and explore further what a cruise ship levy could mean in a Scottish context.'
