# Visitor Levy (Amendment) (Scotland) Act 2026, Section 11: Reporting on impact on tourism in rural areas

Extent: S

(1) Section 75 of the 2024 Act (report on operation of Act) is modified as follows.
(2) In subsection (2), for paragraph (a) substitute—
“(a) the impact of VL schemes introduced under this Act on—
(i) businesses and communities, and
(ii) tourism in rural areas,”.

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Source: https://www.legislation.gov.uk/asp/2026/18/section/11 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.