TSEM6509 | Legal background to trusts and estates: Scottish law - age of legal capacity
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
Age of Legal Capacity (Scotland) Act 1991
From 25 September 1991, a child is under no legal incapacity from the age of 16. The provision was in the Age of Legal Capacity (Scotland) Act 1991. This means that children of 16 can
sign a contract
claim a tax repayment
require trustees to pay over funds in which they have a vested interest
make a trust or a will
Until 23 September 1991, it was possible for a will to be made by
boys of 14 or over
girls of 12 or over.