Consultations

Open consultations

There are currently no open consultations.

Closed consultations

This section contains information and reports on the our previous consultations, which are now closed:

OSCR consultations

Annual Return improvements

We consulted on proposed improvements to the Annual Return process, including several new questions to be included.

The consultation ran from 18 July 2023 to 6 October 2023.

• Annual Return improvements consultation report

Meeting the Charity Test Guidance

We launched the survey on 24 March and it ran for six weeks. The consultation focused on asking questions about the Public Benefit and Private Benefit parts of the Meeting the Charity Test Guidance.

• Meeting the Charity Test Guidance Consultation Report

Charity investments: guidance and good practice

We consulted on our draft version of the 'Charity investments: guidance and good practice'.

The consultation ran from 13 August 2018 to 21 September 2018.

Read the findings and our updated guidance: 

• Consultation Evaluation Report 
• Consultation responses
• Charity investments: guidance and good practice

British Sign Language (BSL) Plan

We consulted on our draft version of our British Sign Language (BSL) plan.

The consultation ran from 18 May to 31 August 2018.

Fundraising Guidance

We consulted on our draft version of the ‘Fundraising Guidance’.

The consultation ran from 7 September to 8 December 2017. 

Read the findings and our updated guidance: 

• Consultation Summary and Evaluation Report 
• Consultation responses: 
  • summary of online survey
  • published responses
    

Meeting the Charity Test Guidance

We consulted on our draft version of the ‘Charity Test Guidance’.

The consultation ran from 3 March to 26 May 2015.  

Read the findings and our updated guidance: 

• Consultation Report 
• Consultation responses: 
  • summary of online survey
  • published responses
    
    

• Final Web version: Meeting the Charity Test 
• Final Full PDF version: Meeting the Charity Test 

 
Charity Trustee Guidance

We consulted on our draft version of the ‘Charity Trustee Guidance’.

The consultation ran from 28 September to 18 December 2015.  

Read the findings and our updated guidance: 

• Consultation Summary and Evaluation Report 
• Consultation responses

• Final Web version: Charity Trustee Guidance 
  

Reporting of matters of material significance by Auditors and Independent Examiners

We consulted on reporting of matters of material significance by Auditors and Independent Examiners.

The consultation ran from 19 May to 11 September 2016.

Read the findings and our updated guidance:

• Evaluation Report.
• Matters of Material Significance reportable to UK charity regulators: A guide for auditors and independent examiners.

Charities SORP research

We consulted on a research exercise intended to identify necessary changes for the next Charities SORP.

This consultation ran from 4 May to 11 December 2016.

The SORP Committee considered the research findings at its meetings in March, May and June 2017 – you can access the minutes of those meetings here.

OSCR responses to external consultations

We must consult specific bodies or individuals in carrying out certain functions, and before we issue guidance on how we decide whether a body meets the charity test.

We want to be clear about:

• the issues on which we will consult or engage stakeholders
• how stakeholders can input to decision making
• how we feed back decisions to stakeholders.

Our Consultation and Participation Strategy sets out how we consult and engage with our stakeholders. It is an evolving document and is open for comment. To comment on this document please email us at info@oscr.org.uk with 'Consultation and Participation Strategy' in the subject line.

For alerts to our consultations sign up to OSCR Reporter. 

OSCR responses to external consultations

In maintaining a good understanding of the external policy environment OSCR also responds to external consultations that impact on charity law or charities generally. Copies of our recent responses to external consultations are listed below: 

2023:

• Response to Trusts and Succession (Scotland) Bill

2021

• Response to Scottish Charity Law reform
• Response to consultation on model code of conduct for board members of devolved public bodies
• Response to Making Tax Digital for Corporation Tax

2020

• Response for views on Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill
• Response to ICO Direct Marketing Draft Code of Practice
• Response to Ethical Standards Commissioner's consultation

2019

• Independent Review of the Financial Reporting Council – Initial consultation on the recommendations
• Transposition of the Fifth Money Laundering Directive
• Local Government and Communities Committee call for evidence: Non-Domestic Rates (Scotland) Bill
• Post-legislative Scrutiny call for evidence: Freedom of Information (Scotland) Act 2002
  • Response 1: OSCR's perspective as a public authority
  • Response 2: OSCR's perspective as the Charity Regulator
• Charity Law Consultation response
• Judicial Factors Consultation response
• Freedom of Information extension consultation response
• Big climate consultation response

2018

• A consultation on the proposed draft Land Reform (Scotland) Act 2016 (Register of Persons Holding a Controlled Interest in Land) (Scotland) Regulations
• Barclay Implementation: A consultation on non-domestic rates reform
  
• Consultation on Society Lottery Reform
• Review of the Children (Scotland) Act 1995
• Consultation on Protection of Vulnerable Groups and the Disclosure of Criminal Information Consultation 2018
• Registration and Licensing of Animal Sanctuaries and Rehoming Activities in Scotland
• Economy, Jobs and Fair Work Committee
• Written Evidence - Bank closures: impact on local businesses, consumers and the Scottish economy

2017

• ICO GDPR consent guidance
  
• Guidance on Engaging Communities in Decisions Relating to Land
• Consultation on Good College Governance
  
• The draft Occupational Pension Scheme (Employer Debt)(Amendment) Regulations 2017

2016/15

• Consultation on Improving transparency in land ownership in Scotland: a consultation on controlling interests in land
  
• A consultation on the future of land reform in Scotland
  
• Transparency in lobbying
  
• Guidance on FCA registration function under the Co-operative & community benefit societies ACT 2014
  
• Higher Education Governance Bill response
  
• Wild Fisheries Reform