Yes, it is okay if your child has never been at school or if you move to a new region where the child has not been enrolled at school, or between primary and secondary school, but if as my ds had you have been going to school, you have to have written consent to withdraw, and submit a provision of education , and then they ask for evidence of the education in the form of work or a report from you once a year. thats the difference , in england you are not asking for consent you are telling them what you are doing, here under certain circumstances consent could be refused, although they are not allowed to withhold consent 'unreasonably'.
this does not stop local councils lying and saying things that are not true to discourage people from home educating, or from making up their own guidlines and trying to pass these off as law, luckily we have Schoolhouse, who will help anyone throught the process and give accurate advice to those who need it. for example my council at first claimed I had to let 2 welfare officers inspect the accomodation where the education would take place who would then do a report, and then the main person would make a decision based on that report, that is not true they have no legal right to visit your home unless you invite them, it also said I would have to submit to inspections every 6months, also not legally true, a report/examples of work once a year is all that is needed, also it said I should follow the curriculum and submit timetables - all untrue, and I waited 22 days the first time I asked for consent and that was only to receive their reply to my 'enquiry'.not even actual consent. so if anyone in Scotland needs information I cannot recommend Schoolhouse more, I got real verbal consent in under 2 weeks, an dif the council guy was nto lying or stalling anymore, there should be written consent arriveing tomorrow or saturday. Yes different legislation lol