@Mike-And-Jane0 It's not clear to me that bookings placed well after the lockdown orders came into place will still be granted "extenuating circumstances" when the restrictions are extended. So it seems risky for a host in Scotland to accept them anyway and just assume you can get out of them scot-free, so to speak.
The only responsible advice I can offer is to keep the calendar blocked until a date for easing restrictions is formally announced. Why make a commitment when you don't even know if you can legally fulfill it?