Scottish Charitable Incorporated Organisations - dissolution regulations amendments: consultation analysis
Findings from the analysis of responses to the 2025 consultation on proposed amendments to the Scottish Charitable Incorporated Organisations (SCIO) dissolution regulations.
Introduction
About this report
This report presents an analysis of the responses to a public consultation on proposals to amend the dissolution regulations for Scottish Charitable Incorporated Organisations (SCIOs).
The consultation asked 29 questions, 15 closed and 14 open, about a range of proposed amendments. We split the questions across four topics:
A. Changes to the SCIO dissolution application process
B. Removal of SCIOs from the Scottish Charity Register
C. Restoration of SCIOs to the Scottish Charity Register
D. Assessing impact
The consultation was open for 12 weeks between 20 June and 11 September 2025. Readers can find a full list of the questions asked in Appendix A.
Profile of respondents
We received a total of 22 responses, either via Citizen Space or email. The profile of respondents breaks down as follows:
| Respondents | No. | % |
|---|---|---|
| Individuals | 7 | 32% |
| Organisations | 15 | 68% |
| - Charities | 3 | 14% |
| - Professional advisors (inc. legal/financial) | 3 | 14% |
| - Umbrella, infrastructure and membership bodies | 6 | 27% |
| - Other | 3 | 14% |
There were 19 respondents who consented to their response being published, and these can be found on Citizen Space.
A full list of the organisations that responded, and gave permission for their response to be published, can be found in Appendix B.
Approach to analysis
This report presents a summary of the views expressed in the responses to each consultation question. We have given responses an equal weighting to ensure that all views are presented. This means that views expressed by an individual or small number of respondents do not have less weight than views that were more prevalent or from an organisation representing multiple members.
The quantitative analysis involved compiling the total number of respondents who selected an answer to each of the closed questions. We then broke this down into individuals and organisations, and have presented this information in the tables throughout the report. The qualitative analysis involved using a coding framework to identify commonly held opinions, if any, across the responses for each question.
Not all respondents answered every question or provided a reason for their answers. We have noted this in the report where relevant.
It is important to note that respondents to any public consultation are self-selecting, and their responses may not be representative of the broader population.
Contact
Email: charityreview@gov.scot