Charities Bill [HL]

I have a response for the noble and gallant Lord. The charity base in Scotland, as he says, does not have to register with the Office of the Scottish Charity Regulator. If it chooses not to register it cannot call itself a charity, although it still gets the tax relief. It still has to comply with charity accounting rules, which is the case for charities in Scotland generally. SNPFs, it can be fairly argued, have no special treatment in the new Scottish law. I hope that that explains the position in Scotland.