<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="asp"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/asp/2026/18"/><FRBRuri value="http://www.legislation.gov.uk/id/asp/2026/18"/><FRBRdate date="2026-05-21" name="enacted"/><FRBRauthor href="http://www.legislation.gov.uk/id/legislature/ScottishParliament"/><FRBRcountry value="GB-SCT"/><FRBRnumber value="18"/><FRBRname value="2026 asp 18"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/asp/2026/18/2026-07-22"/><FRBRuri 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refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="enactment" href="" showAs="EnactmentDate"/><TLCLocation eId="extent-s" href="/ontology/jurisdictions/uk.Scotland" showAs="S"/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-05266c6e41131bd34e40b2789557b450" marker="I1"><p>S. 11  not in force at Royal Assent, see <ref eId="n9ba75a00031c5226" class="subref operative" href="http://www.legislation.gov.uk/id/asp/2026/18/section/16/3">s. 16(3)</ref></p></note><note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-02717298c1234cd878d2dcc51bed1879" marker="I2"><p><ref eId="ca3ls9aw6-00044" class="subref" href="http://www.legislation.gov.uk/id/asp/2026/18/section/11">S. 11</ref> in force at 22.7.2026 by <ref eId="ca3ls9aw6-00045" href="http://www.legislation.gov.uk/id/ssi/2026/198">S.S.I. 2026/198</ref>, <ref eId="ca3ls9aw6-00046" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2026/198/regulation/2">reg. 2</ref></p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/asp/2026/18/section/11</dc:identifier><dc:title>Visitor Levy (Amendment) (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-08-06</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-22</dct:valid><ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="18"/><ukm:EnactmentDate Date="2026-05-21"/><ukm:ISBN Value="9780105904625"/></ukm:PrimaryMetadata><ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/11/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/11/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/18/pdfs/aspen_20260018_en.pdf" Date="2026-06-17" Title="Explanatory Notes" Size="1177695"/></ukm:Alternatives></ukm:Notes><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/18/pdfs/asp_20260018_en.pdf" Date="2026-05-21" Size="1260525" Print="true"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="49"/><ukm:BodyParagraphs Value="23"/><ukm:ScheduleParagraphs Value="26"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><part eId="part-1"><num>Part 1</num><heading>Amendments to the Visitor Levy (Scotland) Act 2024</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="part-1-crossheading-reviews-and-reports"><heading>Reviews and reports</heading><section eId="section-11" uk:target="true"><num>11</num><heading>Reporting on impact on tourism in rural areas</heading><subsection eId="section-11-1"><num>(1)</num><content><p>Section 75 of the 2024 Act (report on operation of Act) is modified as follows.</p></content></subsection><subsection eId="section-11-2"><num>(2)</num><content><p><mod>In subsection (2), for paragraph (a) substitute—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="asp" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(a)</num><intro><p>the impact of VL schemes introduced under this Act on—</p></intro><level class="para2"><num>(i)</num><content><p>businesses and communities, and</p></content></level><level class="para2"><num>(ii)</num><content><p>tourism in rural areas,</p></content></level></level></quotedStructure><inline name="appendText">.</inline></mod></p></content></subsection></section></hcontainer></part></body></act></akomaNtoso>