We have updated OSCR Online - click here for more information on how to submit your annual return

This page links to the legislation which relates to OSCR's work

The Office of the Scottish Charity Regulator (OSCR) is established under the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act). The 2005 Act sets out our powers and gives us five specific functions:

  • We consider applications from organisations seeking to become charities
  • We publish and maintain the Scottish Charity Register
  • We monitor charities and work to encourage their compliance with the 2005 Act
  • We receive and investigate complaints about charities and have powers to address misconduct
  • We provide information and make recommendations to Scottish Ministers on charity matters

Charities and Trustee Investment (Scotland) Act 2005

The 2005 Act is available (ISBN 0 10 590084 2) from The Stationery Office Limited (Customer Services Telephone 0870 600 5522) in printed form as well as online.

Amendments to the 2005 Act are made by Part 9 of the Public Services Reform (Scotland) Act 2010.

The Explanatory Notes for the 2005 Act (ISBN 0105910732) are also available from the Stationery Office Limited to order in printed form as well as online.

The Charities Accounts (Scotland) Regulations 2006

Amendments to The Charities Accounts (Scotland) Regulations are as follows: 200720102014, 2016, 2017 and 2018.

Statement of Recommended Practice (SORP)

Charity SORP 2005

Charity SORP 2014 - FRSSE and FRS 102 


Supporting Regulations

The Charities References in Documents (Scotland) Regulations 2007

Amendments to The Charities References in Documents (Scotland) Regulations are as follows: 2008 and 2011

The Charities Reorganisation (Scotland) Regulations 2007

Amendments to The Charities Reorganisation (Scotland) Regulations are as follows: 2012

The Charities and Benevolent Fundraising (Scotland) Regulations 2009

The Scottish Charitable Incorporated Organisations Regulations 2011

The Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 2011

The Charities Restricted Funds Reorganisation (Scotland) Regulations 2012