A person from Scotland, or historically, a payment or tax obligation. In the phrase 'scot-free', it refers to escaping without payment or punishment.
From Old Norse 'skot' meaning 'payment, contribution, shot'. Originally referred to a municipal tax or payment. The ethnic meaning developed from the historical Scoti, Celtic people who settled in Scotland from Ireland.
The phrase 'getting off scot-free' has nothing to do with Scottish people - it refers to avoiding a payment or tax that was called a 'scot'. This medieval term for municipal dues gives us insight into how taxation worked in early English towns.
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