Scotland Cruise Ship Levy

30 May
2025

Today sees the end of the consultation period for a potential cruise levy. Which is separate and potentially additional to the visitor levy, which the Scottish Executive has determined to implement but has been subject to fierce debate and now delay. 'Scottish Visitor Levy'.

The cruise ships into Scottish harbours in recent years have become a significant injection of income into those areas and have played a part in regenerating communities around the coast and on the islands.

However, it is a very competitive market, and the ships can quite literally go anywhere they please. There is a fear that Scotland could be priced out of the market and lose the clear advantage the country has, along with the economic growth and jobs it delivers.

UKHospitality has made a robust response to the consultation and hopefully it will be heard as although cruise tourism comprises 0.5% of total tourism visits to Scotland, it generated £130 million for local economies around the country in 2023. Money is the hospitality that cannot afford to lose.

Law correct at the date of publication.
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