As of yesterday, 26 April, all areas of Scotland are in level 3. Up to 50 people can attend a funeral service, funeral-related commemorative event or post-funeral gathering such as a wake (in regulated venues). This is provided that the venue size and layout will permit the necessary physical distancing between households to be in place. This means the number of people able to attend may be less, and sometimes significantly less, than the maximum for the level the venue is in. The funeral related guidance documents have been updated to ensure they reflect the recent changes. Please also note there have been certain changes to other content in the guidance, for example regarding bringing the deceased home prior to the funeral. Further information and copies of the guidance can be found here.