Inquiry Report: SC042623 The Great Scottish Tapestry Charitable Trust
The Scottish Charity Regulator (OSCR) has today published an inquiry report into the Great Scottish Tapestry Charitable Trust (SC042623).
The report details OSCR’s decision to remove the charity from the Scottish Charity Register as it appears that it no longer meets the charity test.
How we reached our decision
The trust was established to create a tapestry on the subject of Scotland’s history, the 'Great Scottish Tapestry'. When completed, the intention was for the trustees to transfer the tapestry to another organisation where it would be held for the benefit of the public and made available for viewing.
The charity has now fulfilled its purposes and the tapestry is now on public display in Galashiels and permanently held by the Scottish Borders Council under the management of the charity Live Borders (SC034227).
The Great Scottish Tapestry Charitable Trust has now achieved its objective and is inactive. The trustees, however, have not wound up the trust and its lack of charitable activity means it no longer meets the charity test.
Removing the charity from the Register
Following our inquiries, we are satisfied that the charity does not provide, or intend to provide, public benefit and as such they no longer meet the charity test and should be removed from the Register.
We have taken the decision to remove the charity from the Register, as opposed to directing the charity to take steps to meet the charity test, because the Trust has fulfilled its objects and is no longer active.
Read the full inquiry report here:
Inquiry Report: SC042623 The Great Scottish Tapestry Charitable Trust (PDF)