The Scottish electoral system differed from that in England and Wales in a number of respects. There were differences in electoral law, some of which were comparatively minor. For Scottish leaseholders, for instance, conditions as to the length of the lease and value of the property, which were essential to the granting of the vote, were stricter than in England and Wales. On the other hand, all aspirants to the property franchise could vote in respect of their wives' property. More significantly property owners voted for the constituency in which they qualified; there was no Scottish equivalent of the English freeholder who voted for the county division adjacent to the borough in which his property was situated. There were consequently fewer plural voters.

There were far fewer differences in the electoral law regarding tenants and lodgers. There were some differences in the qualifying dates and in the residence laws. Lodgers, for instance, were allowed to move within the same borough without disqualification according to statute law. However, Scottish law was not always more generous. The Scottish system of rate collection involved a division of responsibility between the owner and tenant of houses rated over £4 per year, both being responsible for a portion of the amount due. The rates had to be paid before a vote could be granted. This resulted in a considerable number of potential voters (about 1,000 per constituency, or a total of 50–65,000) being unable to qualify in the 1890s.