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Lessons of Visitor Levy ‘should inform cruise tax’ – Daily Business

Regal Princess seen between the Forth Bridge towers (pic: Terry Murden / D B Media Services)

A small business group has urged the Scottish Government to learn lessons from the Visitor Levy before imposing an additional charge on cruise ships. 

With Edinburgh due to introduce the country’s first Visitor Levy next summer, and other local authorities at various stages of preparing schemes, the Federation of Small Businesses said it made sense to await the results of these before introducing another local tourism tax. 

In a formal response to the Scottish Government’s consultation process, Vikki Manson, FSB Scotland’s deputy head of policy, said:  “A measured, evidence-based approach is essential to avoid unintended consequences for small businesses, local economies, and Scotland’s reputation as a welcoming destination for global travellers.”

Ms Manson said clarity was also needed on the potential economic impact of local Cruise Ship Levies. The Scottish Government’s own Partial Business and Regulatory Impact Assessment highlighted various estimates for total onshore spending by cruise ship visitors across Scotland in 2024 varying from £55m to £102m.  

Ms Manson added: “If a Cruise Ship Levy is to be implemented, we recommend that the revenue is allocated directly to support and improve the amenities, infrastructure, and services that make for a better local business and trading environment.” 

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