Funny story.. back in 2000 a new boss starts at UK govt agency with student focus. This is around University entrance time. He wants to stamp some authority and show he knows better than the last boss. To add some context he was a Londoner in Scotland who obviously knew better than the great unwashed north of the border. Pretty much the first thing he does is look at the flagged words list on incoming emails. Why he felt this level of micromanaging would endear him to his Scottish team is lost to time. Anyway, he snorted and with a smirk berated the admin team for leaving out "cunt" and told them to add it in. The admin team, said nothing and did what they were told and waited.... Over the weekend over 10000 emails were flagged and had to be manually read by the small admin team, who were used to a small amount every week. Our London friend handed his notice in within 6 months :)

Does the word have a different meaning in Scotland or is it just not considered offensive?

In Scotland, the north of England, and Australia, you'll often hear 'cunt' used as a term of endearment between good friends. It's a banter thing.