There are few hours in life more agreeable than the hour dedicated to the ceremony known as afternoon tea," said the writer Henry James in Portrait of a Lady. Nancy Nicholson appears to agree. Sitting in the Palm Court lounge bar at the Balmoral Hotel in Edinburgh, deftly negotiating a miniature slice of raspberry cream sponge from the top tier of the cake stand, she is full of appreciation of the ritual of "taking tea".

"As soon as you step over the threshold, you're treated like a lady," she says. "When you're shopping and you want a break, you could have a glass of wine in a shabby pub, but you wouldn't feel like a lady."

Is it the old-fashioned gentility of the experience that appeals, with the fine china cups and the impeccable service? Nancy cocks her head to one side and thinks for a moment. "It's gentility, but not as in upper-crust gentility," she says. "It's gentillesse', the essence of being nice. It's not just a crooked pinkie sticking out to one side - it's true manners that come from your hosts genuinely wanting you to have a good time."

That sense, that afternoon tea is an experience and not just a meal, may account for its growing appeal. The tradition, which is more than 150 years old, has been turned into an art form by high-class hotels. As a new generation discovers the pleasures of the cake stand, the hotels in turn are responding by giving it a modern twist. It's an way of experiencing the luxury of a five-star hotel without having to pay five-star prices for a full meal.

"It's becoming more and more popular," says Michael Barton, the manager of the Palm Court Bollinger Bar at the Balmoral. Last year, reservations were only required for Saturday, but this year the Palm Court is fully booked on Fridays, Saturdays and Sundays.

Underlining this renaissance, a new tourist attraction, Afternoon Tea Tours, has just been launched by Helen Fraser, an entrepreneurial nurse from Edinburgh. Helen takes groups of up to six on a tour taking in the grounds of Lauriston Castle and Kyoto Friendship Garden near Edinburgh; Cramond village; Rosslyn Glen and chapel; and, to round things off, afternoon tea at Cringletie House hotel in the Borders.

Ladies at leisure are still the mainstay of hotel afternoon teas, be they whiling away an afternoon, celebrating a birthday or having a hen night. But the client base is broadening all the time.

On a Wednesday afternoon in the Palm Court, the evidence is in front of us: one large table is surrounded by men in shirt sleeves having a business meeting, their papers scattered around the dainty cake stands. Elsewhere, a couple of women appear to be discussing work, while other pairings are chatting conspiratorially; a mother and son are watching the world go by, replete after demolishing the elegant little mountain of food. Soothing music wafts down from the gallery overhead, where a harpist is playing.

Like many other places, the Balmoral has updated its tea to stay ahead of the increasingly competitive game. "We decided that if we wanted to move forward, we had to offer something that set us apart from other people," says Barton. "We are equal to the top London hotels."

Competition is fierce within Scotland, too. The Howard, Edinburgh, does a sumptuous menu, as does the Edinburgh Residence.

But then, competition has always been part of the afternoon tea phenomenon. It originated in 1841 when an aristocratic lady, Anna Maria, the wife of the seventh Duke of Bedford, started snacking in the mid-afternoon, to tide her over the long gap between lunch at one o'clock and dinner at seven. She started inviting guests to join her for afternoon tea at five o'clock. By the 1860s, it was a widespread practice. Like today, the best china was used and small helpings of finger food were served, including sandwiches with the crusts cut off, scones and cakes.

Inevitably, fashionable middle-class society imposed a set of rules on it. Etiquette guides of the day insist that the hostess must pour the tea, but men must hand out the cups. Tea gowns were worn, which were looser than ordinary dresses, presumably to accommodate the post-tea bulge. It became an arena in which women could show off to one another.

High tea is not the same as afternoon tea, but more of an amalgam of afternoon tea and the main evening meal. It featured scones but was bulked out with a simple hot dish, such as steak pie. This is more of a working-class phenomenon: the timing suited adults coming home from work in mills or factories and the increasing numbers of children going to school. It was called high tea because of the height of the table - the dinner table - as opposed to "low" tea, or afternoon tea, which was eaten on small pull-out tables in drawing rooms.

Daily routines have changed since, but afternoon tea remains a popular fixture. Here are 10 of the best in Scotland - pre-booking is essential to avoid disappointment.

The Willow Tearooms
217 Sauchiehall Street, Glasgow, 0141 332 0521; 97 Buchanan Street, 0141 204 5242; www.willowtearooms.co.uk

The original tea rooms are in Sauchiehall Street (Sauchiehall meaning "alley of the willows" in Gaelic) but new premises opened in Buchanan Street in 1997. Charles Rennie Mackintosh had complete control over every aspect of design at the Willow, and the Room de Luxe was the most exclusive place in Glasgow for tea.

Afternoon tea is served all day and comprises sandwiches, scones with butter, preserve and cream, buttered shortbread and choice of cake, as well as tea or coffee.

Cost: £11.25 per person.

Available: Mon-Sat 9am-5pm (last order 4.30pm); Sunday, Sauchiehall Street 11am-4.15pm (last order 3.45pm); Buchanan Street 11am-5pm (last order 4.30pm).

The Palm Court at The Balmoral Hotel
1 Princes Street, Edinburgh, 0131 556 2414; www.thebalmoralhotel.com

Take afternoon tea to the relaxing sound of harp music. The sumptuous menu offers three types of sandwiches, including fresh salmon, cucumber and creme fraiche, and Scottish beef and red onion marmalade; a variety of scones such as heather honey and chocolate; shortbread, cakes and pastries. There is a choice of 20 loose-leaf teas.

Cost: £21, or £33 with a glass of Bollinger champagne.

Available: 2.30pm-5.30pm daily.

The Howard
34 Great King Street, 0131 557 3500; www.thehoward.com

The afternoon tea menu offers a selection of finger sandwiches including brie, rocket and tomato; homemade scones served with fresh cream and preserves; cinnamon spiced shortbread; homemade vanilla fudge and chocolate truffles; mini white chocolate panna cotta; rich chocolate brownies and chocolate-dipped strawberries.

Cost: £15.95, or £23.95 with a glass of Pommery champagne.

Available: 2pm-5pm daily.

Hopetoun House
South Queensferry, West Lothian, 0131 331 2451; www.hopetounhouse.com

A prime example of stately Georgian architecture, set in 150 acres of parkland, Hopetoun House offers a speciality champagne afternoon tea. Served in the Stables tea room, it comprises three types of sandwiches (cucumber; salmon and chives; and chutney and ham), as well as scones and teacakes, and a glass of champagne.

Cost: £13.05 (£8.90 without the champagne).

Opening hours: 11am-4.30pm daily.

Mar Hall Hotel
Mar Hall Drive, Bishopton, Glasgow, 0141 812 9999; www.marhall.com

Mar Hall is a jewel of Gothic architecture within easy reach of Glasgow. Afternoon tea is served in the Grand Hall and includes sandwiches, traditional homemade cakes and scones.

Cost: £16.50 per person or £23.50 with a glass of champagne.

Available: 2.30pm-5pm. Must be pre-booked 24 hours in advance, with non refundable deposit of £5 per person.

Kind Kyttock's Kitchen
Cross Wynd, Falkland, Fife, 01337 857 477.

Pretty Falkland in Fife is dominated by its beautiful Renaissance palace and gardens. At Kind Kyttock's, all of the produce is made on the premises. It received The Tea Guild's Award of Excellence 2006.

Afternoon tea includes a scone and Scottish pancake with homemade preserves (local raspberry and strawberry in the summer), and your choice of two homemade cakes.

Cost: £7.

Available: Tue-Sun, 10.30am-5.30pm; closed Mon.

Kildrummy Castle Hotel
Kildrummy, by Alford, AB33, 01975 571288; www.kildrummycastlehotel.co.uk

A traditional north-eastern baronial home in the Grampian highlands, where afternoon tea is served in the bar/lounge or on the terrace, overlooking the original thirteenth-century castle. Comprises sandwiches, scones, cakes and shortbread.

Cost: £11.

Available: 3.30pm to 5pm, daily; book for parties of more than six.

Inverlochy Castle Hotel Torlundy, Fort William, 01397 702177; www.inverlochycastlehotel.com

"I never saw a lovelier or more romantic spot," wrote Queen Victoria in 1873 of Inverlochy, in the foothills of Ben Nevis. Afternoon tea comprises sandwiches, scones, Dundee cake and biscuits. If you pre-book, the chef will prepare cakes especially for you.

Cost: £20 for walk-ins; £25 pre-booked; champagne is extra.

Available: 1.30pm-4.30pm daily.

Glenapp Castle
Ballantrae, Ayrshire, KA26, 01465 831212; www.glenappcastle.com

A beautiful baronial mansion set in 30-acre gardens with views to Arran and Ailsa Craig. Afternoon tea comprises sandwiches (such as Ayrshire ham and Arran mustard, and Glenapp smoked salmon and Crowdie cheese), scones, cream and jam, two types of cake and biscuits.

Cost: £17.50 with sandwiches; £12.50 without; champagne is extra.

Available: 2.30pm-5pm daily.

Atholl Palace Hotel
Pitlochry, Perthshire, 01796 472400; www.athollpalace.co.uk

Opened as the Athole Hydropathic in the Victorian era, this spa hotel serves afternoon tea in the lounge areas: freshly cut finger sandwiches, savoury and sweet scones, and an assortment of homemade cakes.

Cost: £9.

Available: 2.30pm-5.30pm.

  • Prices for the Afternoon Tea Tours start from £55 per person. Call 07873 211 856 or e-mail info@afternoonteatours.com