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					<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>
					
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					<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>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2026/18/body" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/body" NumberOfProvisions="23" RestrictExtent="S" RestrictStartDate="2026-07-22"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/18/part/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/part/1" NumberOfProvisions="18" id="part-1" RestrictExtent="S" RestrictStartDate="2026-07-22"><Number>Part 1</Number><Title>Amendments to the Visitor Levy (Scotland) Act 2024</Title><Pblock DocumentURI="http://www.legislation.gov.uk/asp/2026/18/part/1/crossheading/reviews-and-reports" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/part/1/crossheading/reviews-and-reports" NumberOfProvisions="2" id="part-1-crossheading-reviews-and-reports" RestrictExtent="S" RestrictStartDate="2026-07-22"><Title>Reviews and reports</Title><P1group RestrictExtent="S" RestrictStartDate="2026-07-22"><Title>Reporting on impact on tourism in rural areas</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/11" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/11" id="section-11">
<Pnumber><CommentaryRef Ref="key-05266c6e41131bd34e40b2789557b450"/><CommentaryRef Ref="key-02717298c1234cd878d2dcc51bed1879"/>11</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/11/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/11/1" id="section-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 75 of the 2024 Act (report on operation of Act) is modified as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/11/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/11/2" id="section-11-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (2), for paragraph (a) substitute—</Text>
<BlockAmendment Context="main" Format="double" TargetClass="primary" TargetSubClass="unknown">
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the impact of VL schemes introduced under this Act on—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>businesses and communities, and</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>tourism in rural areas,</Text>
</P4para>
</P4>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
</P1para>
</P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-05266c6e41131bd34e40b2789557b450"><Para><Text>S. 11  not in force at Royal Assent, see <CitationSubRef id="n9ba75a00031c5226" SectionRef="section-16-3" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/3" Operative="true">s. 16(3)</CitationSubRef></Text></Para></Commentary><Commentary id="key-02717298c1234cd878d2dcc51bed1879" Type="I"><Para><Text><CitationSubRef SectionRef="section-11" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/11" id="ca3ls9aw6-00044">S. 11</CitationSubRef> in force at 22.7.2026 by <Citation URI="http://www.legislation.gov.uk/id/ssi/2026/198" Class="ScottishStatutoryInstrument" Year="2026" Number="198" Title="The Visitor Levy (Amendment) (Scotland) Act 2026 (Commencement and Transitional Provisions) Regulations 2026" id="ca3ls9aw6-00045">S.S.I. 2026/198</Citation>, <CitationSubRef SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/ssi/2026/198/regulation/2" CitationRef="ca3ls9aw6-00045" Operative="true" id="ca3ls9aw6-00046">reg. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>