Welsh Tax

What does OSCR do?

Post Author:

Angie Harvey

Date Posted:

August 6, 2018

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OSCR – the Office of the Scottish Charity Regulator – was set up almost 15 years ago.  The establishment of OSCR in late 2003, followed soon after by the introduction of the Charities and Trustee Investment (Scotland) Act 2005, marked the beginning of a new regime of charity regulation and management in Scotland.

When OSCR was established, the reaction of many of those involved in the charity sector, whether as trustees or professional advisers, was one of predictable dismay.  “Oh no, not another regulator!” would have been one of the more, polite reactions.  Over the years, it has become apparent that OSCR does not regard itself as “just another regulator” and efforts have been made to communicate this by way of its website and newsletters.

Recently, OSCR has published its summary Annual review 2017-18 and a more detailed Annual report and accounts for the year ended 31 March 2018

Both documents are interesting and are worth reading.  The shorter Annual review 2017-18, in particular, gives very well presented summaries of what OSCR has done recently and how it views its position in the charitable community as an organisation which not only monitors and enforces, but also educates and assists.

The review also answers some interesting questions, such as:

  • How many registered charities are there in Scotland? [Answer: 24,391]
  • How many new charities were registered in Scotland in 2017-18? [Answer: 961]
  • How many times is the OSCR online register searched each month? [Answer: more than 50,000]
  • How many reports of concerns about charities did OSCR receive last year? [Answer: 506]

And, remarkably:

  • What was the total income of all Scottish charities in 2017-18? [Answer: £11.8 billion]

The charitable sector is clearly a very significant part of our society in Scotland and it is reassuring that OSCR is demonstrating an admirable level of transparency in supporting, monitoring and regulating the sector.

If you would like to discuss an accounting, audit or taxation issue in connection with a charity, please do not hesitate to call us on 0131 317 7377 to speak to a member of our team.