SCOTTISH councils could be given the power to introduce a tax on cruise ships under plans being considered by the SNP.
The Scottish Parliament passed the Visitor Levy Act last year, which allows a tax to be charged on certain overnight stays, however this does not cover cruise ships.
The Government says there were around 1000 cruise ship visits to Scottish ports in 2024, bringing 1.2 million passengers.
The Scottish Greens are in favour of introducing such a levy for cruise ships.
A consultation is due to open on Thursday, seeking views on whether local authorities should be given the optional power to introduce a tax on cruise ships.
Earlier this month, Orkney Islands Council gave its backing in principle to the idea, after hearing that a £5 levy on passengers could raise £1 million a year.
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.
“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.”
SNP ministers have ruled out any nationwide levy on cruise ships.
Giving local authorities the powers to introduce the tax avoids any issues with devolved or reserved powers. The Scottish Government has the power to bring in any council-controlled taxation scheme it chooses, but is limited in what it can do.
The British Ports Association spoke out against introducing the levy.
Mark Simmonds, the body’s director of policy and external affairs, said: “It is alarming to see government pressing ahead with a consultation on plans that have no clear aims.
“No port or country anywhere in the world has taxed cruise ships for any reason than to reduce the number of calls. 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.”
