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OSCR has launched a consultation on guidance for Scotland’s charity test.

Called Meeting the Charity Test, the Office of the Scottish Charity Regulator is updating the guidance for the first time since 2008.

It can viewed as a single document or individual web pages with a less formal tone and now includes case studies.

The basic principles contained in the guidance however had not changed, the regulator said.

The basic principles contained in the guidance have not changed

The consultation runs until 26 May with the final version due to be published in the summer.

Martin Tyson, head of registration at OSCR, said: "Our draft updated guidance focuses more clearly on what’s expected of charities and highlights some of the common issues we have identified with applications for charity status.

"While the underlying principles of the guidance haven’t changed, what we’ve tried to do is set out in a more straightforward way what applicants must think about, so that they meet the charity test."

However John Downie, director of public affairs at the Scottish Council for Voluntary Organisations said SCVO would welcome a more far reaching review that reconsiders the charitable status of local authority arm’s-length external bodies and private schools.

He added: "OSCR’s intention to update this important document is encouraging.

“The additional guidance on what constitutes a charitable purpose, improved definitions of concepts such as public benefit and the inclusion of case studies will hopefully bring greater clarity to the charity test for trustees and people who set up charities."