P ART 3 I NTRODUCTION AND ADMINISTRATION OF THE LEVY 35 Process 11 Scheme to impose levy (1) A local authority may— (a) introduce a scheme or schemes to impose the levy for all or part of its area (referred to in this Act as a “VL scheme”), 7 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy (b) modify a VL scheme, or (c) revoke a VL scheme. (2) A VL scheme may make different provision for different purposes or different areas within the local authority's area. 5 (3) Two or more local authorities may act jointly to make a VL scheme. (4) In those circumstances— (a) they must continue to act jointly in relation to the scheme in all respects, and (b) unless the context requires otherwise, a reference in this Act to— (i) a local authority, in relation to a VL scheme or to a proposed scheme, is a 10 reference to the authorities acting jointly, 1 (ii) the area of a local authority is a reference to the combined areas of those authorities, and (iii) the local tourism strategy of a local authority is a reference to any tourism strategy prepared by an authority which is in effect in all or part of the area 15 to which the VL scheme applies. 12 Prior consultation on scheme (1) Before introducing or modifying a VL scheme, a local authority must— (a) prepare and publicise— (i) an outline of the proposed scheme or (as the case may be) the scheme as 20 it is proposed to be modified (“the proposal”), (ia) a statement about the cases and circumstances under the proposal in which the levy (or a sum equivalent to the levy) is not payable or may be reimbursed, (ii) a statement about the objectives of the proposal, including how the authority 25 intends to measure and report on the achievement of those objectives, and (iii) an assessment of the impacts of the proposal in the authority’s area, (b) consult— (i) such persons as the authority considers to be representative of communities, businesses engaged in tourism and tourist organisations in its area, 30 (zia) in the case of a modification of a VL scheme, the VL forum for that scheme as established by the local authority in accordance with section 14A(1), (ia) if any part of the area to which the VL scheme relates has been designated as a National Park, the National Park authority for that Park, and (ii) such other persons as the authority considers likely to be affected by the 35 proposal, (c) prepare and publicise a report which— (i) summarises the consultation responses received, (ii) states whether or not the authority intends to proceed with the proposal (or the proposal as modified in light of the consultation), and 8 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy (iii) sets out the authority's reasons for whether or not it intends to proceed. (2) For the purposes of subsection (1)(a)(ii) the objectives must relate to developing, supporting or sustaining facilities or services which are substantially for or used by persons visiting the scheme area for leisure or business purposes (or both). 5 (3) For the purposes of subsection (1)(a)(iii) the assessment must, in particular, set out what the local authority considers to be the likely effects of the proposal on— (a) persons living...