Scottish Charitable Incorporated Organisations - Dissolution Regulation Amendments
Overview
This consultation gives you the opportunity to provide your views on our proposals to improve the current law on the dissolution of Scottish Charitable Incorporated Organisations (SCIOs). This would involve making changes to the existing regulations.
You do not need to answer every question but, the more information we have, the better we will be able to understand what you feel is needed.
The consultation was published on Friday 20 June 2025 and closes on Thursday 11 September 2025.
After the consultation is closed we will publish responses where we have been given permission to do so.
We will analyse the consultation responses and publish an outcome report. The results from this consultation will help us decide what the final amendment regulations will look like.
If you have any questions, comments or concerns about this consultation, please email charityreview@gov.scot.
Read the consultation paper. The consultation paper contains full background information for this consultation. You may find it useful to read or refer to while responding.
Consultation questions preview
The consultation questions are included here for your reference. Please click 'Begin consultation' at the bottom of this page to proceed.
A. Changes to the SCIO dissolution application process
1. Do you agree or disagree that a SCIO should be ‘inactive’ once it submits an application for dissolution?
2. Do you agree or disagree that a SCIO should inform OSCR of any material changes in its assets and/or liabilites after it submits an application for dissolution?
3. Do you agree or disagree with the changes set out in Annex 1 on the solvent dissolution application?
4. Do you agree or disagree with the changes set out in Annex 2 on the insolvent dissolution application?
5. Do you agree or disagree with our proposal to allow OSCR to publish notices anywhere it considers appropriate?
6. Do you agree or disagree with the changes proposed to the publication period for the notice of a solvent SCIO’s dissolution application?
7. 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
8. 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?
9. 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?
10. Where OSCR is considering administratively removing a SCIO, what steps should OSCR take to ascertain the financial position of the SCIO?
11. 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
12. What types of SCIO removal should require a route to restoration?
13. What reasons should a SCIO be considered for restoration?
14. Should it be possible for a SCIO that had no assets at the point of removal to be restored?
15. Should the Court of Session be given the power to order the restoration of a dissolved SCIO following its sequestration?
16. Please describe any other situations in which the Court of Session should be able to order the restoration of a dissolved SCIO.
17. What time limit (if any) should apply to restoration of SCIOs by OSCR?
18. What time limit (if any) should apply to the making of court applications for restoration of SCIOs?
19. Please describe any advantages of introducing the possibility for SCIOs to be restored.
20. Please describe any disadvantages of introducing the possibility for SCIOs to be restored.
21. Where should the responsibility for any costs or administrative requirements associated with a SCIO restoration lie?
22. Are there any alternatives to restoration we should consider?
D. Assessing Impact
23. Data Protection: Are you aware of any impacts, positive or negative, of the proposals in this consultation in terms of data protection or privacy?
24. 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 the charities?
25. 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)
26. 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?
27. 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?
28. 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?
29. Environment: Do you think that the proposals contained in this consultation are likely to have an impact on the environment?
Useful information about responding to this consultation
As you complete your response, each page will provide the option to 'Save and come back later' at the bottom. This means you can save your progress and return to the consultation at any time before it closes. If you don't use this feature and leave the consultation midway through, your response will be lost.
Once you have submitted your response, you can enter your email address to get a pdf copy of your answers sent to you.
On the 'About You' page at the end of this consultation, organisations will have the opportunity to tell us more about their work and/or how their response was informed.
After the consultation has closed there will be a few months delay before any responses are published. This is because we must check any responses to be published abide by our Terms of Use.
An analysis report will usually be published some months after the consultation has closed. This report will summarise the findings based on all responses submitted. It will be published on the Scottish Government website and you may be notified about it if you choose to share your email address with us. You can also join our consulation mailing list where we regularly list newly published analysis reports (as well as new consultations).
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