In Scotland it's not nearly as offensive as south of the border and certainly not as offensive as it is in the USA. In fact, I most often use it against men, many of whom, let's face it, really deserve to be hammered with it.
When to use it, that's the point.
What’s So Bad About the C-Word?
On Samantha Bee, Ivanka Trump, and the rhetorical power of English’s strongest epithet.
newrepublic.com