Please click here to read OSCR’s COVID-19 Guidance for Charities

Open consultations

You can find details of our current consultations on this page.

Meeting the Charity Test guidance

We are seeking views on updates we propose to make to sections of our ‘Meeting the Charity Test’ guidance.  These updates clarify our guidance on public benefit following the 29 January 2021 decision by the Court of Session on the charitable status of New Lanark Hotels Limited and New Lanark Trading Ltd. 

Find out more about and respond to the consultation by clicking on this link.