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Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Stage 1 Report on the Charities (Regulation and Administration) (Scotland) Bill
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Published: Friday 28 Apr 2023 (SJSSS062023R4)
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Membership changes
Introduction
Overview of the Bill
Evidence
Scrutiny
Finance and Public Administration Committee
Delegated Powers and Law Reform Committee
Policy Memorandum
Approach to the report
Scottish Government’s consultation
Information about charity trustees
Inclusion of names of charity trustees on the Scottish Charity Register
Information about charity trustees for OSCR’s use
Sections 4-7 Disqualification from being a charity trustee
Disqualification criteria – undischarged bankruptcy
Impact on the diversity of charity trustees and senior managers
Rehabilitation of offenders
Extension of disqualification provisions to senior managers
Alignment with UK regulations
Publicly searchable record of disqualified trustees
Appointment of interim trustees by OSCR
Charity accounts
Publication of accounts
Failure to submit accounts
Charity mergers
Ability to issue positive directions
Guidance on positive directions
Exemption for Designated Religious Charities (DRCs)
Charity connection to Scotland
Data protection
Charitable organisations’ Gaelic name
Communicating legislative changes
Cost and administrative burden for charities
Administrative burden for local authorities and auditing threshold
Resource for OSCR
General Principles of the Bill
Annexe A: Review of charity law
Charity auditor availability
Annexe B: Written and oral evidence
Annexe C: Extracts of minutes of meetings
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