Speaking to the Scottish Parliament Communities Committee, Jane Ryder, chief executive of OSCR, said: “We recognise the importance of alignment with the tax position in England and Wales, particularly for cross-border organisations. But we also think it is desirable from the public perspective to achieve greater clarity of the underlying principles in the Scottish context and we welcome the fact that principles of public benefit have now been introduced.”

Ryder also highlighted the importance of flexibility within the Bill that will allow the regulator to adapt to future changes in society and the Scottish charity sector. “In this respect,” she said, “it is important that the definition of charitable status and our regulatory framework allows OSCR to develop regulation that meets the requirements and expectations of the 21st century.

“In summary, we need to ensure that this Bill is one that will be enabling, not restricting. We think the Bill achieves this.”