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Governance and Regulation iconGovernance and Regulation / Office of the Scottish Charity Regulator


Most housing associations and co-operatives in Scotland are also charities.

These organisations are subject to regulation by the Office of the Scottish Charity Regulator (OSCR) and must ensure that they comply with Charity legislation.

Further guidance on "meeting the charity test" is available on the OSCR website.

The Scottish Housing Regulator's Regulatory Framework allows housing associations and co-operatives to pay its governing body members if they so wish.

Any charitable organisation that chooses to do so must also consider Charity legislation, as Section 67 of the Charities and Trustee Investment (Scotland) Act 2005 states that payments are lawful only where less than half of all governing body members are paid.

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