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Aithisgean ùra
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Research Briefings
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Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Charities (Regulation and Administration) (Scotland) Bill
Author: Nicola Hudson and Scott Mackay
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Published: Tuesday 21 Feb 2023 (SB 23-07)
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Overview
Report
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Overview
Report
Summary
Introduction
The charity sector in Scotland
Context for the Bill
The Charities and Trustee Investment (Scotland) Act 2005
Developments in charity law in England and Wales
Consultation on the proposals
The Office of the Scottish Charity Regulator (OSCR)
The role of charity trustees
The Bill's provisions
Information about charity trustees
Disqualification from being a charity trustee
Appointment of interim charity trustees
Charity accounts
Charity mergers
OSCR inquiries
Charity connection to Scotland
Other minor and technical amendments to the 2005 Act
The Financial Memorandum
Costs to the Scottish Administration
Gathering and publishing trustee details
Updating criteria for disqualification of trustees and extending to senior management
Inquiries into former trustees
Costs to local authorities
Costs to other bodies (including charities)
Summary
Introduction
The charity sector in Scotland
Context for the Bill
The Office of the Scottish Charity Regulator (OSCR)
The role of charity trustees
The Bill's provisions
The Financial Memorandum
Sources
Image: Figure 1: The Scottish Charity sector
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Image: Figure 2: Size of Scottish charities by annual income
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Image: Figure 3: Charity trustees and paid staff
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Image: Figure 4: Ten highest income charities in Scotland
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Image: Figure 5: Highest income Scottish charities (excluding higher education charities, further education charities, registered social landlords and ALEOs)
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Image: Figure 6: Estimated Bill costs over a three year period
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