This year Scotland is cheaper and more accessible for English tourists - with more low-cost airlines flying there and sleeper train fares from £19 single - than ever. With overseas visitor figures still down following the foot and mouth crisis, the country is targeting the UK market with a new advertising campaign and a raft of special offers. 'There are some very attractive deals, both on the travel side and on hotel accommodation,' said Peter Lederer, chairman of VisitScotland and managing director of Gleneagles Hotel. 'We are talking of discounts up to 30 per cent, in bed and breakfast accommodation as well as major hotels.'

Gleneagles (0800 704 705; www.gleneagles.com), for example, has Sunday night specials for £175 per room bed and breakfast, down from the ordinary rate of £305 and three room nights for the price of two (total £612) on selected dates in June including breakfast. The Royal Scotsman (0131 555 1021; www.royalscotsman.com) is offering 30 per cent discounts on certain departures in June and July, cutting prices to £385 for one night's full board to £1,813 for four nights. Getting to Scotland has never been cheaper, with the addition of new routes by budget airlines. Go (www.go-fly.com) launched a daily flight from East Midlands to Edinburgh in March and will expand that to a twice-daily flight from 22 May, from £30 return. It is also due to start flights from East Midlands to Glasgow from 22 May.

EasyJet (www.easyjet.com) started up a five-times a day Gatwick to Edinburgh flight in February from £40 return to complement its existing Scottish routes from Luton.

Scotrail (www.scotrail.co.uk) said it was responding to those fares with a new sleeper price at £19 one way (£38 return ), down from a standard return of £125 and subject to availability. From tomorrow the Scotrail fares, bookable only online, can be booked up until midday on the day of travel, cutting down the previous five-day minimum advance sales requirement.

Last year, Scotland suffered an eight per cent drop in the number of visitors compared with 2000 and in the first quarter of this year, it was a further six per cent down on the same period in 2001. As a result of a drop off in the overseas market, especially from the United States, VisitScotland this spring started targeting UK holidaymakers with a £3 million marketing campaign, rebranding the country according to different themes, ranging from romantic breaks to wildlife weekends. 'We have whale-watching off the island of Mull and the dolphins in the Moray Firth are popular,' said Geraldine Bell, VisitScotland's group brand manager. 'And there is definitely lots of late availability.'

A range of late-availability prices can be seen on the website www.visitscotland.com.