The clip is from Limmy's Show, an offbeat, and relatively niche sketch programme that was only shown at odd times on TV south of the border. It definitely isn't mainstream comedy and makes most sense in the context of the series and its reccuring characters, themes and the bouncing between surreal and mundane. He's probably best known for the mundane - e.g. a whole self-filmed sketch about repairing a single broken tile in his actual bathroom.
I'm not sure the fact that he's Scottish has much to do with your appreciation of the comedy in the linked sketch per se. It falls into a tradition of British sketch comedy which is quite different in style to improv originated sketch comedy in North America - more confronting and unsettling.
Before you completely write it off, watch a few episodes of the series, or look at his Twitter.
I grew up on British comedy, I'm an American who grew up in Europe. Lots of Are You Being Served, the one with Hyacinth the angry wife who abuses her husband (keeping up appearances?), etc. The Mighty Boosh.. I love a lot of British humor.
Strangely enough, I grew up in Germany and the only German show I remember at all is Asterix and Obelix but that may have been a language barrier thing.
Do you can't stand it and still watched? De gustibus non est disputandum. [You can't argue about taste.]
It can work the other way as well. I actually like Hitman Agent 47 which got an epically bad rating of 8% from the critics though audiences were more indulgent at 40%. [0] It was comforting to read in the comments that the previous movie was less horrible. It should be an excellent viewing experience.
There's a great Stewart Lee joke that's like this when he's talking about his critic who secretly love him... "I hate Stweart Lee, I've bought tickets to all of his live shows and seen him three times."
I'm not sure the fact that he's Scottish has much to do with your appreciation of the comedy in the linked sketch per se. It falls into a tradition of British sketch comedy which is quite different in style to improv originated sketch comedy in North America - more confronting and unsettling.
Before you completely write it off, watch a few episodes of the series, or look at his Twitter.