Impact on rural areas 5A Reporting on impact on tourism in rural areas 40 (1) Section 75 of the 2024 Act (report on operation of Act) is modified as follows. 7 Visitor Levy (Amendment) (Scotland) Bill Part 2—Final provisions (2) In subsection (2), after paragraph (a) insert— “(aa) the impact of VL schemes introduced under this Act on tourism in rural areas ...