That the Parliament recognises what it sees as the significant and growing contribution of Scotland’s cruise ship industry to the national economy; notes reports of over 1.1 million passengers visiting Scottish ports in 2023, generating  £343 million in economic output, supporting an estimated 4,712 jobs, and contributing £145 million in wages and £61 million in tax revenues; acknowledges the role of key ports, such as Greenock, Kirkwall, Lerwick and Edinburgh, in driving regional tourism and economic development, including in the Greenock and Inverclyde constituency; notes reports that Scotland accounts for 30% of UK cruise ship activity and has experienced steady growth in passenger numbers, in contrast to cities such as Amsterdam and Dubrovnik, which, it understands, introduced cruise ship levies and saw declines of 43.9% and 19.2% respectively in cruise visits between 2019 and 2025; further notes reports that other destinations, such as Alaska and Barcelona, have successfully implemented cruise ship levies that fund local infrastructure, environmental protection and tourism services without significantly deterring cruise ship traffic; notes the view that a well-designed cruise ship levy, reinvested into local communities, could enhance the sustainability and long-term viability of the sector, while ensuring that host communities benefit more directly from cruise tourism, and further notes the view that learning from international best practice and engaging with industry stakeholders, to ensure that Scotland remains a leading and attractive cruise destination, is vital when considering the implementation of a cruise ship levy in Scotland.