Banks usually open Monday to Friday, 9am-4/5pm (some open until later on Thursdays and a few open on Saturday mornings). You can usually withdraw cash on your credit or debit card from ATMs (widely known as cash machines); you should contact your bank before you leave, to find out which Scottish banks you can use and how much you'll be charged for the service. Beware that cash machines can be few and far between in remote areas of the Highlands and Islands.

In Scotland, banks usually give the best exchange rate for foreign currency, and many offer this service. It is also possible to change money in airports, larger rail stations, travel agents and some of the larger hotels (if you are a resident); there is usually a handling fee and commission. Most towns and cities have cash machines where you can obtain British currency using your debit or credit card. Some establishments may accept Euro traveller cheques.

The basic unit of currency in Scotland, as in the rest of the UK, is the pound sterling (£), divided into 100 pence (p).

Coins come in denominations of 1p, 2p, 5p, 10p, 20p, 50p, £1 and £2. Bank of England £5, £10, £20 and £50 banknotes are legal tender in Scotland, while Scottish banks issue their own bank notes in all denominations, including ₤1. These differ in design from English notes, but are of the same value and are usually accepted elsewhere in the UK. If you are also going to travel in England, you can exchange Scottish bank notes for English ones at banks and Post Offices. English notes are accepted in Scotland.

There is no limit to the amount of money, either in cash or travellers cheques, that you can bring into Scotland. Travellers' cheques can be changed at banks and bureaux de change - there is usually no charge for cashing sterling travellers' cheques. Remember to make a note of all the cheques' serial numbers and keep this separate from the cheques themselves.

Value Added Tax (VAT) at 17.5% is applied to goods and services. Non-EU visitors to Scotland can reclaim it on goods only, by using the Foreign Exchange Tax Free Shopping arrangements. You can reclaim VAT at participating stores. A Tax-Free Shopping form is obtained and completed at the shop where you must also show your passport and travel documents. The form has to be presented to HM Customs and Excise, as you leave the UK.

There are no fixed rules for tipping in Scotland. Generally 10-15% of the total bill is considered reasonable if you think you've had great service, but check first service has not already been included. If you pay by credit or debit card, you may find that a space has been left for you to add a tip before the card is debited. It is not normal to leave tips in pubs, although bar staff are sometimes offered drinks, which they may accept in the form of money (the assumption being that they'll spend the tip on a drink for themselves after closing time). Taxi drivers, on the other hand, will expect tips on longer journeys: 10% is the norm. The other occasion when you'll be expected to tip is in upmarket hotels - for porters, bellboys and table waiters.

Shops are open 7 days a week in many places, but in the Western Isles in particular they observe the Sabbath very strictly and it is unusual to find anything open on a Sunday.

Scotland is famous for its textiles and knitwear as well as for arguably its most famous exports, whisky and golf. It is still a matter of serious debate as to which came first; the whisky or the game of golf. Passionate arguments rage on both sides and we at Elahol prefer to maintain a strict neutrality. The two are not unconnected and the consumption of drams at the 19th hole tends to reflect the state of euphoria or despair of the golfer.