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.
Appendix A: Consultation questions
A. Changes to the SCIO dissolution application process
Q1. Do you agree or disagree that a SCIO should be ‘inactive’ once it submits an application for dissolution?
Q2. Do you agree or disagree that a SCIO should inform OSCR of any material changes in its assets and/or liabilities after it submits an application for dissolution?
Q3. Do you agree or disagree with the changes set out in Annex 1 on the solvent dissolution application?
Q4. Do you agree or disagree with the changes set out in Annex 2 on the insolvent dissolution application?
Q5. Do you agree or disagree with our proposal to allow OSCR to publish notices anywhere it considers appropriate?
Q6. Do you agree or disagree with the changes proposed to the publication period for the notice of a solvent SCIO’s dissolution application?
Q7. Do you agree or disagree with our proposed approach to amend the requirement for a members’ resolution?
B. Removal of SCIOs from the Scottish Charity Register
Q8. Do you agree or disagree with the proposal to allow OSCR to remove SCIOs from the Register where the SCIO is not meeting the charity test and has failed to respond to directions issued by OSCR?
Q9. Do you agree or disagree with the proposal to align the process for removing a SCIO from the Register with that set out in section 45A of the 2005 Act?
Q10. Where OSCR is considering administratively removing a SCIO, what steps should OSCR take to ascertain the financial position of the SCIO?
Q11. Should the removal provisions proposed in Section B only be introduced if there is an ability for restoration?
C. Restoration of SCIOs to the Scottish Charity Register
Q12. What types of SCIO removal should require a route to restoration?
Q13. What reasons should a SCIO be considered for restoration?
Q14. Should it be possible for a SCIO that had no assets at the point of removal to be restored?
Q15. Should the Court of Session be given the power to order the restoration of a dissolved SCIO following its sequestration?
Q16. Please describe any other situations in which the Court of Session should be able to order the restoration of a dissolved SCIO.
Q17. What time limit (if any) should apply to restoration of SCIOs by OSCR?
Q18. What time limit (if any) should apply to the making of court applications for restoration of SCIOs?
Q19. Please describe any advantages of introducing the possibility for SCIOs to be restored.
Q20. Please describe any disadvantages of introducing the possibility for SCIOs to be restored.
Q21. Where should the responsibility for any costs or administrative requirements associated with a SCIO restoration lie?
Q22. Are there any alternatives to restoration we should consider?
D. Assessing impact
Q23. Data Protection: Are you aware of any impacts, positive or negative, of the proposals in this consultation in terms of data protection or privacy?
Q24. Business and Regulation: Do you think that the proposals contained in this consultation are likely to increase or reduce the costs and burdens placed on any business or charities?
Q25. Equality: Are there any additional likely impacts the proposals contained in this consultation may have on particular groups of people, with reference to protected characteristics? (age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation)
Q26. Children's Rights and Wellbeing: Do you think that the proposals contained in this consultation are likely to have an impact on children’s rights and wellbeing?
Q27. Island Communities: Do you think that the proposals contained in this consultation are likely to influence an island community significantly differently from its effect on other communities in Scotland?
Q28. Fairer Scotland Duty: Do you think that the proposals contained in this consultation are likely to have an impact in relation to the fairer Scotland duty?
Q29. Environment: Do you think that the proposals contained in this consultation are likely to have an impact on the environment?
Contact
Email: charityreview@gov.scot