The situation in Scotland is broadly similar to that of England and Wales prior to the 1996 education act.

The chief difference is that if your child attends a state school one must apply for permission to withdraw your child for the purpose of home education. This permission may not be unreasonably withheld.

The situation in Scotland is in flux due to new guidelines being drawn up by the Scotish parliament

For advice on home education in Scotland I advise that you approach Schoolhouse which is a home education support group based in Scotland.