Gaelic Language (Scotland) Act 2005 (Consequential Modifications) Order 2006

My Lords, I am grateful to noble Lords for their general welcome of the orders. I am particularly grateful to the noble Duke, the Duke of Montrose, for filling in many interesting things about the progress of the Gaelic language plans in Scotland. I hope that I can deal with noble Lords’ questions to their satisfaction. The noble Duke asked whether the Government were happy with the progress that had made in respect of their commitment to the EU on the promotion of regional and minority languages. The order does not relate directly to the Government’s commitment to that charter; however, the UK Government attach great importance to the protection and promotion of regional or minority languages. The Government view fulfilment of charter obligations as part of the core Council of Europe objectives to ensure the protection of minorities as part of promoting human rights, the rule of law and pluralist democracy across the Continent. Noble Lords may like to note that the Council of Europe’s committee of experts is undertaking an on-the-spot visit to the UK. A visit is expected to Edinburgh, scheduled for 30 January this year. We expect the committee of experts to use the visit to discuss with local and central government and Gaelic and Scots groups the implementation of the charter in Scotland. We are very pleased with progress. I hope that that pleasure is shared. The noble Duke asked what made a charity liable to be regulated by OSCR in Scotland rather than on a UK basis and whether it needed to register in England and Scotland. Any charity that operates in Scotland will be subject to regulation by OSCR. In the Charities and Trustee Investment (Scotland) Act, a charity is defined as operating in Scotland if it occupies land or premises in Scotland or carries out activities in an office, shop or similar premises in Scotland. A charity cannot be regulated on a UK basis because the regulation of charities in Scotland is devolved. This may be a misunderstanding: is OSCR answerable to Scottish Ministers? No, it is accountable to the Scottish Parliament rather than to Ministers. The noble Baroness, Lady Carnegy of Lour, asked an interesting question about the relationship between the Revenue and OSCR. There are circumstances in which proper regulation of the charity sector would be assisted by the exchange of information between OSCR and the Revenue; for example, in inquiring into the tax affairs of a charity, the Revenue may uncover issues of poor governance that cannot be addressed through tax law or where the charity’s activities offend both tax law and charity law. The Revenue’s disclosure of such information to OSCR would enable it to address failings of which it might otherwise have been unaware. The same could be true of issues uncovered by compliance activities on the part of OSCR that highlight non-conformity with tax laws. Exchanging information will also enable the Revenue to assist OSCR in the development of its information base in relation to Scottish charities. The commissioners are not permitted to share relevant information with anyone to ensure confidentiality, unless expressly committed. The order does not compel the commissioners to share information with OSCR; rather it allows them to do so without breaking the law. The noble Baroness also asked what criteria there will be for passing information. That will be the subject of a memorandum between the Revenue and OSCR. Information obtained by the Revenue in the future will be able to be shared with OSCR. I hope that that answers the questions put to me. On Question, Motion agreed to.