NEWS: OSCR have a new consultation on their ‘Meeting the Charity Test guidance’ updates

9 April 2021

NEWS: OSCR have a new consultation on their ‘Meeting the Charity Test guidance’ updates

OSCR have released a new consultation on the 'Meeting the Charity Test' guidance, as a result of the recent decision by the court of session on the New Lanark Hotels Limited and New Lanark Trading Ltd.  The Court directed that both of these companies should be registered as charities on the basis of the facts in the case, and emphasised the unusual nature of the activities undertaken on the New Lanark World Heritage siteOSCR’s intention in bringing the appeals was to clarify the position with respect to our guidance on public benefit in charities.  The Court’s findings made it clear that charitable status for these companies was in accordance with OSCR’s public benefit guidance.

That’s why they have proposed changes to the ‘What is public benefit?’ section in their Meeting the Charity Test guidance.  They have reflected the detail of the court’s findings on how public benefit should be considered when a charity is undertaking activities, including commercial trading, that do not further its charitable purposes. 

In addition, they have taken this opportunity to clarify some of the language in the private benefit section. 

They are running a 6 week consultation on the changes to ensure that they are clear and easily understood. They would like to hear your views on these proposed changes. 

You can respond to the consultation by filling in our short survey.  Here is the link.  The closing date for responses will be 5 May 2021.  If you have any questions on the survey, please contact

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