Cleanly malty with a drying finish, perhaps a few esters, and on occasion a faint bit of peaty earthiness (smoke). Most beers finish fairly dry considering their relatively sweet palate, and as such have a different balance than strong Scotch ales.
The malt-hop balance is slightly to moderately tilted towards the malt side. Any caramelization comes from kettle caramelization and not caramel malt (and is sometimes confused with diacetyl). Although unusual, any smoked character is yeast- or water-derived and not from the use of peat-smoked malts. Use of peat-smoked malt to replicate the peaty character should be restrained; overly smoky beers should be entered in the Other Smoked Beer category (22B) rather than here.
Orkney Dark Island, Caledonian 80/- Export Ale, Belhaven 80/- (Belhaven Scottish Ale in the US), Southampton 80 Shilling, Broughton Exciseman's 80/-, Belhaven St. Andrews Ale, McEwan's Export (IPA), Inveralmond Lia Fail, Broughton Merlin's Ale, Arran Dark
You can view the complete style details on the BJCP website. The 2008 style guide is obsolete but there is a similar 2015 style that you can view below...