Since April 2006 we have assessed new applications for charitable status, and those passing the charity test have been entered on the Scottish Charity Register.  However, all bodies recognised by HM Revenue and Customs (HMRC) before April 2006 as having charitable purposes were automatically entered in the Register by OSCR as a result of the transition arrangements in the Charities and Trustee Investment (Scotland)  Act 2005.  These charities were, at that point, not assessed against Scotland’s new charity test.

 

Under the 2005 Act, OSCR is under a duty to review entries in the Register from time to time, as well as to remove from the Register a charity that no longer meets the charity test.  These requirements form the basis our Rolling Review of charities.

 

In October 2006, we launched a public consultation on the Rolling Review.  The document Rolling Review - Proposals for Consultation outlined our proposed approach to the prioritisation and phasing of Rolling Review work.  Part of the consultation process was the carrying out of a small number of pilot assessments, and the Pilot Study Report published in July 2007 provides a full report on the methodology used and the lessons learned.

 

These formed the basis for Phase 1a of the Rolling Review, which we undertook between September 2007 and October 2008, and which involved looking at 30 individual charities.  The results are set out in the Rolling Review – Phase 1a report. 

 

Our Short Report on Progress with Rolling Review Directions published February 2010, provides a brief update on the Directions issued during Phase 1a of the Rolling Review.

 

Read our documents and publications for details of key documentation produced for the Rolling Review.  

 

Read our Rolling Review Phase 1b page for details of  the next stage of the Rolling Review process and a list of those charities under review.