Scottish charity law: consultation

Section 6: All charities in the Scottish Charity Register to have and retain a connection in Scotland

59. To be a registered charity in Scotland a body must have wholly charitable purposes and provide public benefit, but there is no requirement for the body to have any connection to Scotland (with the exception of SCIOs). This means that OSCR may be compelled to register a charity that meets the charity test but has no activities in Scotland and no trustee connection with Scotland.

60. If a charity has no connection to Scotland it can make it more difficult for OSCR to effectively regulate them. This is because it can be difficult for OSCR to ascertain what activities the charity is carrying out and how they are providing public benefit. There is also a higher risk of OSCR losing touch with such charities.

61. One option would be to require all charities in the Scottish Charity Register to have, and retain, a connection to Scotland. This would not preclude the registration of cross-border charities, which could continue to register with both the Charity Commission for England and Wales and OSCR.

62. However, it would mean that charities established under the law of a country or territory other than Scotland, which are managed or controlled wholly or mainly out with Scotland, do not occupy land or premises in Scotland and do not carry out activities in any shop or similar premises in Scotland, would no longer be able to be entered on the Register.

Question 17. Should all charities registered in Scotland be required to have and retain a connection with Scotland?

Yes

No

Please explain in the box below why you think yes or no: