From the Scot.gov site:
"From 26 April, Scotland is treated as a single area at protection Level 3. As a result there are no restrictions on travel within Scotland, but other rules and guidance are in place that may affect your travel plans. For example, you can stay overnight away from home, for example in self-catered accommodation, in a hotel or a B&B, but only with members of your own household or extended household. You cannot stay overnight with family or friends in a private house unless they are part of your extended household. "
Tourists are definitely back, it's a lot busier than it was.