My daughter is in university in Scotland - are there any tax breaks?

Unfortunately, education expenses incurred in an overseas institution cannot be claimed on your tax return.

Qualified education expenses are those expenses paid to qualified educational post-secondary institutions in the US only.

You will find a good list of what is and is not a qualified education expense in IRS Pub. 970,
Tax Benefits for Education at this link;
http://www.irs.gov/pub/irs-pdf/p970.pdf
That publication also gives you the requirements that the educational organization must meet for you to be able to deduct anything.