Office of the Scottish Charity Regulator [OSCR]

1. OSCR1OSCR | The Scottish Charity Regulator, accessed 26 June 2019 is the independent regulator and registrar for Scottish charities.4Charites and Trustee Investment (Scotland) Act 2005, s 1

2. OSCR is a Non-Ministerial Department. It is directly accountable to the Scottish Parliament.

3. Over 85% of RSLs in Scotland are registered charities.2Memorandum of Understanding between the Scottish Charity Regulator and the Scottish Housing Regulator, December 2016, para 2 The SHR and OSCR have a role to play in protecting the interests of tenants, service users and charitable assets but the SHR acts as the lead regulator for charitable RSLs.3Memorandum of Understanding between the Scottish Charity Regulator and the Scottish Housing Regulator, December 2016, para 2

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