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Turcan Connell Welcomes OSCR's Rolling Review Report

Turcan Connell today welcomed the findings of OSCR’s Rolling Review Pilot Report which brings to an end a period of uncertainty for Scottish charities and gives clear guidance on a number of important issues for the charity sector.  Sixteen charities took part in this pilot and all demonstrated to OSCR that they provide public benefit.

While the headlines may concentrate on the independent school, there is guidance across a range of sectors which will be the first to be reviewed by OSCR as part of its ongoing Rolling Review.

In particular, in terms of constitutions and definitions of charitable purposes, anything that defines charitable purposes only in terms of the Taxes Acts will need to be changed.  It is not surprising that charities which were established before the 2005 Act came into force will need to review their constitutions in light of the new legislation.  Changing constitutions will not always be straightforward and time will be needed for this to be carried through.  OSCR accepts this and has made it clear that reasonable time will be given to charities to make any necessary changes.

Where there remains substantial Ministerial control, for example further education colleges, the Scottish Executive has to take a policy decision as to whether legislation should be changed in order to relinquish Ministerial powers and to allow the organisations to retain their charitable status. 

Where there is a question of unduly restrictive conditions, including fees or charges, assessments of the cost of provision and a review of the availability of support to meet those fees and to widen access will be at the top of the Regulator’s priority list.

Simon Mackintosh, Head of Turcan Connell’s Charity Unit, said: “The results of OSCR’s pilot bring much greater clarity to what is still a fairly new piece of legislation.  The organisations which volunteered to take part have been thanked by OSCR and should be thanked by the whole charitable sector in Scotland.”

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Contact: Denise Gibbons, Turcan Connell.  Tel: 0131 228 8111 or 0784 0909501