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So, what criteria must hold for "banter" to be classed as racism towards an Englishman in Scotland?

The usual criteria for comment to be deemed racism is that it causes offence (whether intended or not) and had a racial component.

So, the only difference between the anti-English banter I experience and racism is that I don't get offended?

You had better hope I don't start being offended, then! :)

And, yes, this argument also applies to Scots living in England, or any other similar situation.