Bums without our Scottish bog paper (3,5)
I believe the answer is:
loo rolls
'bog paper' is the definition.
'bums without our scottish' is the wordplay.
'bums' becomes 'lolls' (both can mean to behave lazily).
'without' is an insertion indicator ('without' can be similar in meaning to 'outside').
'our scottish' becomes 'oor' (Scottish variant of 'our').
'lolls' enclosing 'oor' is 'LOO ROLLS'.
I've seen this clue in The Independent.
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