This photo is taken from British Army Headdress 1939-1945 by John Mills (Military Historical Society 2021) and explains that the Tam O’Shanter was introduced in 1915 as a replacement for the more complicated and expensive Balmoral Bonnet. However the difference between the Balmoral and the Bonnet TOS is not clear. The TOS was worn by Scottish regiments as their alternative to the khaki peaked service dress cap worn by the rest of the infantry. It was officially authorised in 1940 and in 1943 officers were ordered to wear it when in Battledress. The officers’ version was lighter in shade and slightly smaller. This example is an officer’s bonnet TOS with a silver badge placed on a square of Cameron of Erracht tartan.
