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

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


  • Within Government
    We have consulted across government agencies and directorates within the Scottish Government. We are in regular contact with OSCR to continuously consult on the developing policies.
  • Public Consultation
    7 January - 1 April 2019[4]: Considering OSCR's proposals and the passage of time since the 2005 Act, the Scottish Government consulted on updating the legislation to promote transparency and accountability to maintain public trust and confidence in the sector and OSCR. The consultation was framed around OSCR's 10 proposals. Over 300 responses were received, and the majority of respondents supported the proposals in the consultation, however the analysis report made clear that more policy development work and stakeholder engagement was required before we could bring forward any legislative changes.
  • February 2021[5]: A further consultation ran until February 2021, asking specific questions on how proposals put forward by OSCR about improvements to charity regulation in Scotland could be implemented. Over 100 responses were received in addition to feedback from a series of online events run in conjunction with OSCR, the Scottish Council of Voluntary Organisations (SCVO) and the Association of Chief Officers of Scottish Voluntary Organisations (ACOSVO).

Results relevant to each of the proposals will be explored below.


Although this legislation will impact specifically on the charity sector, around 75% of social enterprises are also charities therefore many charities and respondents to the consultation process have business-like operations. There is an inherent relationship between the private sector business world and a strong, trustworthy third sector that is well regulated. Policy officials have engaged with representative organisations across the charity sector during the public consultation and beyond as required.

Stakeholder engagement

Targeted stakeholder events with partners took place in December 2020 and January 2021 where we engaged with mix of charity professionals, trustees, charity staff, volunteers, and practitioners:

  • The Law Society of Scotland, Charity Law sub-committee, made up of practising legal professionals and academics.
  • OSCR charities reference group, representatives from approximately 35 charities reflecting the range and breadth of the sector.
  • SCVO and ACOSVO jointly hosted two events with 33 attendees.
  • Local charities took part in events held by 12 Third Sector Interfaces (TSIs).



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