It is over 13 years since the Charities and Trustee Investment (Scotland) Act 2005 came into effect, and in January 2019 the Scottish Government published a consultation paper asking for views on suggested improvements to the regulation of charities in Scotland, following proposals made by the Scottish Charity Regulator (OSCR).

The emphasis was on changes to increase transparency and accountability thereby maintaining public trust and confidence in charities and OSCR.

Key proposed improvements include

  1. Full publication of all unredacted charity accounts on the Scottish Charity Register
  2. Creation of a database and register of charity trustees
  3. Extension of existing rules on disqualification of trustees and senior staff
  4. Allowing OSCR to direct charities to take certain actions
  5. Permitting removal of defaulting charities from the Register
  6. Ensuring charities registered in Scotland retain a connection north of the border
  7. Extension of investigation powers to former charities
  8. Increase requirements for use of assets by former charities
  9. Extending OSCR’s powers in relation to inquiry information gathering
  10. Clarify powers to approve reorganisation of Royal Charter charities

Responses to the Scottish charity law consultation published by the Scottish Government in July 2019 highlighted that a majority support changes to increase transparency and accountability. Responses were received from more than 300 individuals, charities and other organisations on proposals to improve the availability of information about a charity’s activities and operations.

The points raised are currently being considered by the Scottish Government and they are to engage with those who sought greater changes to how charities are regulated. The Government will now collaborate with stakeholders and third sector bodies to develop and refine the proposals.

In addition to the review of Scottish Charity Law, another key piece of legislation affecting selected sectors is the “Non-domestic Rates (Scotland) Bill".

Get in touch

If you have any questions regarding alterations to the Scottish charity law, please contact mail@ct.me.