Scottish Charitable Incorporated Organisations - Dissolution Regulation Amendments

Closes 11 Sep 2025

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A. Changes to the SCIO dissolution application process

The proposed changes outlined in this section are intended to promote confidence in the SCIO dissolution process by:

  • enhancing the information provided to the public about an application for dissolution
  • increasing awareness of SCIO dissolution applications and opportunities to make representations to OSCR
  • removing practical barriers to proceeding with applications

OSCR is the Office of the Scottish Charity Regulator.

Please see Section A of the consultation paper for further information.

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 liabilities 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?