Today the Scottish government has made known the results of a public consultation to gather opinions on the concession to the local authorities of the faculty to introduce a fee on the passengers of the ships from cruise in arrival in its area of competence which took place from 27 February to 30 May last year and which has collected 207 answers to the 27 questions proposed, of which 132 provided by individual individuals and 75 from organizations. A little more than three-fifths (62%) of the respondents declared themselves in favour of the granting of this faculty, while a third (34%) opposed the proposal and 5% was said to be undecided. Support was greater among individuals who took part in the consultation (73%) than the organisations that participated there (39%).

Many respondents have provided the motivations for their tax support. Among these, the most common is that a tax could contribute to mitigating the impact of crocieristico tourism on the affected communities. Many respondents who opposed the proposal have asserted that a tax on the ships from cruise could have a negative impact on tourism, discouraging the crocieristici operators from visiting certain ports, in particular the smaller ones, reducing altogether the crocieristico tourism in Scotland.

The government also noted that some respondents noted the need to provide additional information on the tax and more details on the purpose and objectives of the tax, an assessment of the impact on enterprises and the more complete regulation and a more detailed assessment of any undesirable consequences arising from the application of the tax. Many respondents also expressed the opinion that no alternative to a tax on cruise ships would reach the same objectives, while some expressed a preference for a tax to the landing of ships and others still considered that the collaboration between crocieristici operators, local authorities and central government could result in an improvement of the resources for the community and in a reduction of the impact of crocieristico tourism.

To the respondents was asked what should be the main base of a possible fee on the ships from cruise and the most popular option was the number of passengers arriving from a ship (25%), followed by the number of passengers on board the ship (20%). However, almost one out of five (18%) said uncertain and 13% chose "other". The respondents stressed that the taxable basis of the tax should be in line with the logic underlying the tax itself. For example, a passenger landing fee is considered in line with the logic that the tax should mitigate the impact of the crocieristi on the affected communities. Among the concerns raised by the respondents are any administrative charges and the fact that the tax can alter the movements of the passengers, with a fee on the disembarkation of the passengers who, for example, could prevent some of them from coming down to the ground in order not to incur additional costs.

It was asked to respondents if the tax should also take into account the environmental impact and little more than half (52%) answered affirmatively, 37% declared themselves contrary and 11% uncertain. Moreover, if two-thirds (68%) of the individual respondents believe that the tax should also include the environmental impact, the same percentage (67%) of the organisations participating in the consultation did not agree.

The local authorities are considered the most appropriate body for the collection of any tax on the ships from cruise from 35% of the respondents, both from the individuals interviewed (34%) and from the organizations (36%), while a quarter (24%) of the respondents believe that the responsibility should be of the harbour operator and this opinion is more strongly supported by the individuals (29%) than by the organizations (14%).

Many respondents explained why they believe that local authorities should calculate and collect any tax on cruise ships, although only a local authority that participated in the consultation claimed that the collection should be carried out by local authorities. Among the reasons for attributing the responsibility for the collection of taxes to the local authorities is the belief that, if these authorities wish to set up a tax, it should be their responsibility to calculate it and collect it. On the contrary, some believe that the commitment from the operating point of view can be too relevant and others wonder whether the revenue deriving from a possible tax can cover the management and collection costs.

Moreover, 59% of respondents believe that the body responsible for the collection of the tax should have the power to apply a penalty in the event of its failure to pay during the expected time. The power to request, obtain or view the necessary information to evaluate the responsibility of an organism in matter of tax on the ships from cruise has been supported by 57% of the respondents, while beyond half (54%) has supported the introduction of the power to apply a sanction in case an organism provides inaccurate information regarding the tax on the ships from cruise or destroy the requested information.

With regard to the rate of the possible tax on cruise ships, more than half (57%) of the respondents believe that the rate should be decided by the local authorities, considering that they are in the best position to adopt a reactive and flexible approach, and this option has been preferred both by individuals and by organizations. In this regard, it has been found that the areas and communities affected by crocieristico tourism are widespread and diversified geographically and that a uniform national rate may not take into account these regional differences. Many respondents, however, supported the setting of the rate at national level, and many of them expressed the view that this approach could avoid local competition and would be fairer, since no port would have an advantage in terms of tariffs than another. On the contrary, some respondents considered that the approach of tax on cruise ships at national level could disadvantage Scotland compared to other countries that welcome crocieristico tourism.

The respondents were also asked whether a maximum limit should be placed if the amount of the tax is set at local level. Among the respondents, 58% believe that if the rate was established by individual local authorities, then a maximum limit should be set at national level. Three out of ten (31%) disagreed and 11% is uncertain. However, the organisations that responded were more likely to support this proposal, with 72% consent than 50% of the individual respondents.

The respondents also declared themselves very favourable to the nine proposed actions that the local authorities should be required to undertake before they could introduce a tax on cruise ships. The nine actions are: to have defined and published the objectives for any tax on the cruise ships and the objectives that it intends to achieve (directly and/or through the use of the collected revenue); to have made available to the public, companies and other interested parties, information on the tax on cruise ships and the payment methods; having defined an approach to monitoring and public reporting of revenue collected and their use on an annual basis; having defined an approach for monitoring and public reporting of the impact of a fee on cruise ships on an annual basis; having conducted relevant impact assessments, such as the impact on enterprises, the impact on equal treatment, etc.; having assessed and documented the administrative burden resulting from a proposed cruise ship tax and the measures taken to reduce it to a minimum; if a rate for the tax on cruise ships is established at the local level, demonstrate why the chosen rate is suitable for that area; having held a consultation to collect the opinions of all those who will be interested by a fee on the ships from cruise.

All proposed actions, except for one, were supported by at least four-fifth of respondents, with the first three supported each by at least nine out of ten.

The respondents were then asked whether the revenue generated by a tax on cruise ships should be spent on facilities and services (56% of respondents agreed) or if local authorities should be able to use them as they wish (39% of respondents agreed). Opinions were almost equally divided between the respondents, with 46% in favour of focusing on structures and services compared to 50% who believes that a local authority should be able to use the proceeds collected as desired. Among the organizations that have responded, 75% believes that the revenues should be spent for structures and services for cruise ships.

Many individuals interviewed suggested that the money collected could be intended for local infrastructure such as roads and recycling plants or invested in the environment and cultural heritage. On the contrary, organizations generally believe that introits should be bound and used to improve structures for cruise passengers and any related service to improve their experience. Some respondents have asked that the revenues are spent to ensure sustainable development in the crocieristico field, claiming that this would support crocieristico tourism by promoting technological innovation and strengthening resilience.

The consultation proposed potential exemptions from the application of the possible tax on cruise ships for five groups: crew members, passengers arriving in the final port of call, passengers who are paid assistants, disabled passengers and passengers aged or under 18. The highest support was for the potential exemption of crew members from any tax, with 68% for this approach and 24% against it. The opinions on the opportunity to exempt the passengers who land in the final port of call were more contrasting, with 46% that responded in favor of the exemption for this group, 42% against and 12% undecided. Half (50%) opposed the exemption for passengers who are paid assistants, 54% opposed the exemption for passengers aged 18 or under 18 and 55% opposed the exemption for disabled passengers. If national exemptions were introduced, almost half (49%) of respondents agreed that local authorities should be able to create further exemptions locally. Two-fifths (38%) disagreed and 13% uncertain.

Regarding the implementation of any tax and the implementation of transitional provisions, two-thirds (68%) of respondents argued the need for a period of implementation of the tax, one-fifth (19%) declared itself unfair and 13% uncertain. As for the duration of the implementation period, which ranged from less than six months to more than 18 months, 35% of individuals surveyed felt that less than six months were appropriate (compared to 6% of organisations), while 61% of organisations believe that more than 18 months would be needed (compared to 12% of individuals). Moreover, 60% of the local authorities believe that 12 months are appropriate, and the application in a period of more than 18 months has declared 92% of the representatives of the crocieristico field, 88% of the ports and 54% of the organizations related to tourism.

Consistent opinions were expressed on the opportunity to apply transitional provisions when the port of call of a cruise ship is organized before a local authority decides to impose a fee on cruise ships, but the port of call takes place after the establishment of the tax. Among the respondents, 45% believe that a tax should be applied in this situation, while 55% believe that it should not be.

The consultation also asked the respondents to consider the impact that the tax might have on six separate groups: local communities, local authorities, Scotland as a whole, ports, businesses linked to the field of cruises and cruise ship operators. Globally, 63% predicts a positive impact on local communities, while 34% predicts a very positive impact. The same percentage (63%) considers that local authorities would have a positive impact (30% a very positive impact). Overall, it is also believed that Scotland would be more positively affected than negatively (51% compared to 33%).

Opinions were more polarized on the potential impact on ports. A little more than a third (37%) believe that ports can be positively influenced, while 40% believe that they can be negatively affected, including 27% that predicts a very negative impact.

According to the respondents, the biggest negative impact deriving from any tax would be borne by the companies linked to the field of the ships from cruise and to the operators of ships from cruise. Two-fifths (42%) predict that related activities can be negatively affected (30% predicts a very negative impact), while over half (54%) believes that cruise ships operators can suffer a negative impact (29% a very negative impact).