This practice note discusses the use of witness statements for witnesses to fact in the Scottish courts with reference to relevant rules, guidance and case law and provides some practical drafting points. It does not cover expert witnesses, precognition of witnesses, affidavit formalities, intimation and lodging of lists of witnesses, taking of witness evidence at a commission, citation of witnesses for proof, oral examination and cross-examination of witnesses, assessment of witness evidence, vulnerable witnesses or witness expenses. For a style witness statement, see Precedent: Witness statement—Scottish civil proceedings. For guidance on: • issues to consider before bringing a civil claim in a Scottish court and other aspects of starting and progressing a civil claim in Scotland, see: Scottish DR: prescription and limitation—overview, Scottish DR: starting a claim—overview and Scottish DR: case management and evidence—overview respectively, which link through to more detailed guidance • the equivalent in England and Wales, see Practice Notes: Planning, interviewing and assisting witnesses, Witness statements—substantive content and Drafting witness