Most new buildings are accessible to wheelchair users, so modern hotels and tourist attractions are fine. However, most B&Bs and guesthouses are in hard-to-adapt older buildings, which means that travellers with mobility problems may pay more for accommodation.
Newer buses have steps that lower for easier access, as do trains, but it's wise to check before setting out. Tourist attractions usually reserve parking spaces near the entrance for drivers with disabilities.
Many places such as ticket offices and banks are fitted with hearing loops to assist the hearing-impaired; look for a posted symbol of a large ear.
An increasing number of tourist attractions have audioguides. Some have Braille guides or scented gardens for the visually impaired.
VisitScotland produces the guide Accessible Scotland for wheelchair-bound travellers. Its website (www.visitscotland.com/accommodation) details accessible accommodation.