Formerly a division of British Waterways, it became a stand-alone corporation on 2 July 2012, then an executive non-departmental public body of the Scottish Government in April 2020.

However, the Scottish Government decided that canals in Scotland would remain publicly owned and British Waterways would continue to operate in Scotland as a statutory corporation trading as Scottish Canals.

[5] This public body became wholly accountable to Scottish Ministers with effect from 2 July 2012.

[1] Legally, the organisation is still referred to as the British Waterways Board, but in all other aspects it uses the brand Scottish Canals.

[8] This change in designation was made by HM Treasury the previous because it did not generate half its revenues externally.