IHTM12153 | Succession: Intestacy: Distributions under intestacy (Scotland) - other persons
From HM Revenue & Customs · Inheritance Tax Manual
If the deceased had no surviving spouse or civil partner (IHTM11032) (IHTM12151) or children (IHTM12152) others may benefit in the following order
either or both parents and brothers and sisters - half to parent or parents and half to brothers and sisters
brothers and sisters take the whole
uncles and aunts (on either parent’s side) take the whole
grandparent or grandparents (on either side) take the whole
brothers and sisters of any grandparents (on either side) take the whole
ancestors of the intestate remoter than grandparents, on both sides generation by generation successively take the whole. But if no ancestors survive in any generation, their brothers or sisters come before ancestors of the next more remote generation.