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Report published on changes to SCIO Dissolution Regulations

10 Mar 2020

An independent working group set up to advise Scottish Government on changes to rules around SCIOs dissolving has today published its report.

Read the full report here.

The SCIO Dissolution Working Group 2019 was set up in August 2019 as a short life-working group to make recommendations to Scottish Government about improving the Scottish Charitable Incorporated Organisation (Removal from Register and Dissolution) Regulations 2011 (the ‘Dissolution Regulations’).

The Working Group has recommended that new Dissolution Regulations should make changes to the way SCIOs dissolve and should strengthen the regime to ensure that public confidence in the SCIO legal form is maintained. The recommendations cover:

  • Building flexibility into the dissolution regime, making the process easier for SCIOs and the requirements more proportionate to size and complexity of an individual SCIO.
  • Providing additional protections for creditors and other interested parties
  • New powers for OSCR to remove non-compliant SCIOs from the Scottish Charity Register and powers to restore them in certain cases.
  • Enhanced OSCR guidance for SCIOs.

The Working Group was chaired by Marieke Dwarshuis, and included representatives from the charity sector, insolvency specialists and the legal profession. OSCR representatives sat on the Group and provided the secretariat function.