Right of entry in Scotland

[Lowri]

I know that in England, Bailiffs with a warrant cannot force entry to a residence unless having previously been in, except for certain debts such as council tax.
Can anyone tell me what the position is in Scotland as regards a sheriff officer turning up at the doorstep with a warrant (parking fines) to seize goods. If they are refused entry or there is no-one in can they just force their way in by breaking locks or windows?