Charity regulation in Scotland
Produced in partnership with Gavin McEwan of Turcan Connell
Charity regulation in Scotland

The following Private Client guidance note Produced in partnership with Gavin McEwan of Turcan Connell provides comprehensive and up to date legal information covering:

  • Charity regulation in Scotland
  • Regulation by the Office of the Scottish Charity Regulator
  • Monitoring by OSCR
  • Notifiable events
  • OSCR’s powers of inquiry and enforcement
  • Designated religious charities
  • Scottish Charity Appeals
  • Accounting regulation
  • Regulation of fundraising
  • Role of HMRC

Regulation by the Office of the Scottish Charity Regulator

The Office of the Scottish Charity Regulator (OSCR) was created by the Charities and Trustee Investment (Scotland) Act 2005 (2005 asp 10) (CTI(S)A 2005) to be the registrar and regulator of Scottish charities. OSCR is a body corporate whose general functions are defined as:

  1. determining whether bodies are charities

  2. keeping a public register of charities

  3. encouraging, facilitating and monitoring compliance with the provisions of CTI(S)A 2005

  4. identifying and investigating apparent misconduct in the administration of charities and taking remedial or protective action in relation to such misconduct

  5. giving information or advice, or making proposals to the Scottish Ministers on matters relating to OSCR’s functions

OSCR has power to do anything which is calculated to facilitate or which is conducive or incidental to the performance of its functions.

In performing its functions, OSCR is obliged by CTI(S)A 2005 to encourage equal opportunities and to have regard to the principles under which regulatory activities should be proportionate, accountable, consistent, transparent and targeted only at cases where action is needed, and to have regard to any other principle which appears to OSCR to represent best regulatory practice.

Monitoring by OSCR

OSCR carries out a substantial part of its monitoring of Scottish charities through the receipt and review of annual returns and accounting records. These

Related documents: