In his mid-70s first edition of The World Guide to Beer, Michael Jackson wrote:

The fact that the Scots do not celebrate Christmas (preferring to save their serious drinking for New Year's Eve¹) might surprise Belgians. In Belgium, "Scotch" is not a whisky, but a very dark and creamy beer of winter strength...

Apparently the style was produced both in Belgium and in Scotland but strictly for the low country export market. This example of the style, 330 ml of 8% ale, was found at Tully's of Maine for $3.29 USD. Tan froth over oranged dark amber ale, clouded and active. A bright very attractive ale, not unlike Jenlain Bière de Noël with the orange dialed back a fair bit - much more so that than a Scots heavy or export like McEwan or the Smuttynose take. Orange marmalade and bread pudding on the nose, in the mouth light raisin, honey and orange peel, butter biscuit but bigger and richer - again a bread pudding comes to mind - plus a note of the burlap that grows towards the finish with an opening up to its inner tea dry hop. A tiny bit of heat at the end. I like it but 6% of BAers have questions. The brewery is in the town of Silly and has been going since 1850.

¹Actually it is New Year's Day - called Hogmanay - and the party starts at the very start of the day midnight traditionally if the family stories and The Broons are to be trusted.