Scottish Football Association - Laws

It is not an offence to be in an offside position.

A player is in an offside position if:

• any part of the head, body or feet is in the opponents’ half (excluding the halfway line) and
• any part of the head, body or feet is nearer to the opponents’ goal line than both the ball and the second-last opponent

The hands and arms of all players, including the goalkeepers, are not considered.

A player is not in an offside position if level with the:

• second-last opponent or
• last two opponents