Georgian Antiques has dated this piece to the 19th Century.
There is fine carving to the arms, a continuous carved thistle pattern to the front and sides with a dot background. Standing on simple turned feet.

This rare pair of benches came from Skibo Castle, Dornoch, home of the steel magnate Andrew Carnegie. Carnegie purchased Skibo Castle in 1898, and undertook an expensive renovation of the whole property; it remained in the family until 1982 when it was sold to hotelier Peter de Savary. It is now a prestigious private club, see more at: https://www.carnegieclub.co.uk/index.html
Georgian Antiques has dated this piece to the 19th Century.
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