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Publication - Consultation analysis

Charity regulation review: consultation analysis

Published
25 March 2025
From
Cabinet Secretary for Social Justice
Directorate
Tackling Child Poverty and Social Justice Directorate
Topic
Communities and third sector
ISBN
9781836912026

Consultation analysis report on the Review of Charity Regulation consultation. This consultation ran from 29 April to 22 July 2024.

View supporting documents Supporting documents

Appendix A: Quantitative analysis

The consultation included 9 closed questions which asked respondents for their views on the possible approaches set out in the consultation paper. This appendix details the responses to these questions.

Not all respondents answered every question. However, where those who did not answer the closed questions expressed a view in their open comments, this has been noted in the qualitative analysis.

To allow comparisons across sub-groups, the tables in this report and appendix present the results of the closed questions based on those who answered each question.

For clarity, each table shows:

  • The percentage of respondents from the total sample of 163 respondents who selected each response (grey row).
  • The percentage of respondents among those who answered each question, broken down by individual and organisation responses and by type of organisation (rows including and under “All answering”.
  • The sample size column notes how many respondents within each audience answered each question.

Please note that the row percentages may not add to 100% due to rounding.

Q1. Should there be a review of charity regulation?

Audience Sample size (n=) % Yes % No % Don’t know % No answer
All respondents 163 80 8 9 4
All answering 157 83 8 9 -
Individuals 82 80 11 9 -
Organisations: 75 85 5 9 -
  • Charity
 46 83 7 11 -
  • Umbrella, infrastructure and membership bodies
 16 88 0 13 -
  • Professional advisors (inc. legal/financial)
 11 100 0 0 -
  • Other
 2 50 50 0 -

Q3. If a review of charity regulation is undertaken, which of the following should be the purpose of the review (choose one):

Option 1: To assess the effectiveness of current charity regulation in meeting the future needs of the sector.

Option 2: To review the Charities and Trustee Investment (Scotland) Act 2005 - exploring if the Act is doing what it set out to do and if any changes are required.

Other – please specify.

Audience Sample size (n=) % Option 1 % Option 2 % Don’t know % Other % No answer
All respondents 163 51 26 12 6 5
All answering 155 54 28 12 6 -
Individuals 82 56 30 10 4 -
Organisations: 73 51 25 15 10 -
  • Charity
 46 37 37 13 13 -
  • Umbrella, infrastructure and membership bodies
 15 80 7 7 7 -
  • Professional advisors (inc. legal/financial)
 11 64 0 36 0 -
  • Other
 1 100 0 0 0 -

Q4. Do you think you or your organisation will have capacity to contribute views to a review process in the next 12 months?

Yes / No / Don’t know

Audience Sample size (n=) % Yes % No % Don’t know % No answer
All respondents 163 67 9 20 3
All answering 158 70 9 21 -
Individuals 83 64 13 23 -
Organisations: 75 76 5 19 -
  • Charity
 46 74 4 22 -
  • Umbrella, infrastructure and membership bodies
 16 88 0 13 -
  • Professional advisors (inc. legal/financial)
 11 82 0 18 -
  • Other
 2 0 100 0 -

Q7A. Charitable purposes: Should this aspect of charity regulation be reviewed?

Audience Sample size (n=) % Yes % No % Don’t know % No answer
All respondents 163 51 33 12 5
All answering 155 54 34 12 -
Individuals 83 58 35 7 -
Organisations: 72 49 33 18 -
  • Charity
 46 43 35 22 -
  • Umbrella, infrastructure and membership bodies
 14 71 14 14 -
  • Professional advisors (inc. legal/financial)
 10 40 50 10 -
  • Other
 2 50 50 0 -

Q7B. Public benefit: Should this aspect of charity regulation be reviewed?

Audience Sample size (n=) % Yes % No % Don’t know % No answer
All respondents 163 52 26 13 9
All answering 149 57 29 14 -
Individuals 79 58 33 9 -
Organisations: 70 56 24 20 -
  • Charity
 44 57 20 23 -
  • Umbrella, infrastructure and membership bodies
 14 64 21 14 -
  • Professional advisors (inc. legal/financial)
 10 40 40 20 -
  • Other
 2 50 50 0 -

Q7C. Charity trustee duties: Should this aspect of charity regulation be reviewed?

Audience Sample size (n=) % Yes % No % Don’t know % No answer
All respondents 163 66 17 12 6
All answering 154 69 18 13 -
Individuals 82 78 18 4 -
Organisations: 72 60 17 24 -
  • Charity
 45 58 13 29 -
  • Umbrella, infrastructure and membership bodies
 15 67 20 13 -
  • Professional advisors (inc. legal/financial)
 10 60 20 20 -
  • Other
 2 50 50 0 -

Q9A. Reorganisation of statutory and Royal charter charities: Should this technical topic be reviewed?

Audience Sample size (n=) % Yes % No % Don’t know % No answer
All respondents 163 48 12 35 6
All answering 154 51 12 37 -
Individuals 81 49 15 36 -
Organisations: 73 52 10 38 -
  • Charity
 47 43 9 49 -
  • Umbrella, infrastructure and membership bodies
 14 71 7 21 -
  • Professional advisors (inc. legal/financial)
 10 70 10 20 -
  • Other
 2 50 50 0 -

Q9B. Incorporation to a Scottish Charitable Incorporated Organisation (SCIO): Should this technical topic be reviewed?

Audience Sample size (n=) % Yes % No % Don’t know % No answer
All respondents 163 53 17 23 7
All answering 151 57 18 25 -
Individuals 82 55 22 23 -
Organisations: 69 59 13 28 -
  • Charity
 44 48 14 39 -
  • Umbrella, infrastructure and membership bodies
 13 92 0 8 -
  • Professional advisors (inc. legal/financial)
 10 70 20 10 -
  • Other
 2 50 50 0 -

Q9C. Audit income thresholds: Should this technical topic be reviewed?

Audience Sample size (n=) % Yes % No % Don’t know % No answer
All respondents 163 70 10 14 6
All answering 153 75 10 15 -
Individuals 82 74 13 12 -
Organisations: 71 75 7 18 -
  • Charity
 45 67 7 27 -
  • Umbrella, infrastructure and membership bodies
 13 85 8 8 -
  • Professional advisors (inc. legal/financial)
 11 100 0 0 -
  • Other
 2 50 50 0 -

Contact

Email: charityreview@gov.scot

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