| Scottish Gaelic:Oifis Riaghladair Carthannais na h-Alba | |
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| Non-ministerial government department overview | |
|---|---|
| Formed | 16 December 2003 (2003-12-16) |
| PrecedingNon-ministerial government department |
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| Jurisdiction | Scotland |
| Headquarters | Quadrant House 9 Riverside Drive DundeeDD1 4NY |
| Employees | 42 (2023/24)[1]: 49 |
| Annual budget | £3.28 million (2020–21)[2] |
| Non-ministerial government department executives | |
| Website | www |
TheOffice of the Scottish Charity Regulator (OSCR;Scottish Gaelic:Oifis Riaghladair Carthannais na h-Alba) is anon-ministerial department of theScottish Government with responsibility for the regulation ofcharities inScotland.
OSCR is the independent regulator and registrar for more than 25,000 Scottish charities.[4] OSCR is charged with developing a regulatory framework for Scottish charities, where each charity is clear about its rights and responsibilities. This framework should also foster public confidence in charities. OSCR is directly answerable to theScottish Parliament. OSCR is based inDundee.
In 1981 theLaw Society of Scotland announced support for a register through which all charities in Scotland could record their purposes, financial details, and accounts.[5] Under section 6 of theLaw Reform (Miscellaneous Provisions) (Scotland) Act 1990,[6] theLord Advocate was given the power to make inquiries either for general or specific purposes and to obtain various types of information from charities. Following theScotland Act and the establishment of both the Scottish Parliament and the Scottish Government, this power was exercised by the Scottish Ministers.
Initially, charity regulation was carried out by theScottish Charities Office, a department in theCrown Office, but they were only able to investigate a charity on receipt of a complaint or when they had reasonable grounds to suspect problems.[7] The regulatory function was transferred to OSCR in December 2003.[8]
It was formerly anexecutive agency but following the passing of theCharities and Trustee Investment (Scotland) Act 2005[9] it was made independent ofministerial control, and answers directly to theScottish Parliament. It is the equivalent of theCharity Commission for England and Wales and theCharity Commission for Northern Ireland.
In 2005, OSCR published the first definitive list of 18,000 charities operating in Scotland – this information was searchable.[10]
OSCR's full regulatory powers came into force on 24 April 2006.[11]
In July 2008, OSCR published results of a survey showing some positive attitudes towards the organization from the charity sector and the public.[12]
OSCR performs a range of functions which includes:[13]
OSCR also has a role to protectwhistleblowers from detrimental treatment. Under thePublic Interest Disclosure Act 1998, OSCR is a "prescribed person" and therefore allowed to accept disclosures from people who carry out paid work for a charity.[14]
The Charities (Regulation and Administration) (Scotland) Bill was passed by theScottish Parliament on 28 June 2023, and became an Act on 9 August 2023. This Act makes changes to the Charities and Trustee Investment (Scotland) Act 2005. It will:
The measures in this Act are planned to be introduced on a phased basis, with the first changes taking effect on 1 April 2024. Further changes will be introduced on 1 October 2024, and the final measures will are planned to come into force in summer 2025.[16]
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