Charities (Regulation and Administration) (Scotland) Bill: business and regulatory impact assessment

Business and regulatory impact assessment for the Charities (Regulation and Administration) (Scotland) Bill.


The original 10 proposals identified by OSCR broadly focus on increasing transparency and accountability to maintain public trust and confidence in charities and improving OSCR's powers to deal with misconduct, bridging some of the gaps between Scots charity law and charity law in the rest of the UK. Consultations in 2019[2]and 2021[3] showed strong support for all the proposals and stakeholders are keen to see changes brought forward. As a result of the consultations two more proposals were added to the drafting instructions – the creation of a record of charity mergers and provision for the transfer of legacies and a list of minor or technical amendments to the 2005 Act.

During the drafting process of the Bill the decision was made to remove one of the original 10 proposals relating to the reorganisation of charities established under royal charter, warrant or enactment. This proposal will be considered for future review.

Rationale for Government intervention
In September 2021, the Scottish Government announced its commitment to improve charity law in Scotland as part of its Programme for Government (PfG) 2021-22:

  • 'We will bring forward legislation to improve Charity Law, strengthening the legal and regulatory framework and enhancing public trust in this vital sector.'

Charities and their operations cover the full range of national outcomes and ensuring the regulatory framework underpinning charities is fair and proportionate can strengthen the sector's contribution to those outcomes. The legislation will contribute specifically to the delivery of the following Scottish Government's National Outcomes:

  • We tackle poverty by sharing opportunities, wealth, and power more equally
  • We are creative and our vibrant and diverse cultures are expressed and enjoyed widely



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