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I have one final point on that. The bill would give OSCR the power to create a database of people who have been removed from being involved in the administration of a charity by the courts. The consequences for individuals who are mistakenly thought to be in that position could be significant—for example, they might not be able to work in the charity sector. Can OSCR explain how the risk of mistaken identity will be minimised in relation to public searches of the database?

Good morning, and welcome to the sixth meeting in 2023 of the Social Justice and Social Security Committee. We have received apologies from James Dornan. I welcome Evelyn Tweed, who will be his substitute.

Our first item of business is consideration of a negative statutory instrument—the Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023. The instrument is an annual update and amends three existing principal sets of council tax regulations. It is laid under the negative procedure, which means that its provisions will come into force unless the Parliament agrees to a motion to annul them.

No motion to annul has been lodged. If members have no comments on the instrument, does the committee wish to make no further recommendations in relation to it? Are members content to note it?

Members indicated agreement.

Our second item of business is an evidence session on the Charities (Regulation and Administration) (Scotland) Bill.

The bill was introduced in the Scottish Parliament on 15 November 2022, following two consultations by the Scottish Government, in 2019 and 2021. It aims to strengthen and update the legislative framework for charities by increasing transparency and accountability. It also aims to make improvements to the powers of the Office of the Scottish Charity Regulator and bring Scottish charity legislation up to date with certain key aspects of regulation in England, Wales and Northern Ireland.

Last week, we heard from representatives across the third sector, as well as from designated religious charities and a local authority. Today, we will hear from two more panels that span charity regulation, law, academia, accountancy and audit. All our witnesses will appear in person.

I welcome to the meeting our first panel. Martin Tyson is the head of regulation and improvement at the Office of the Scottish Charity Regulator; Alan Eccles is a solicitor and a member of the charity law sub-committee of the Law Society of Scotland; and John Maton is the assistant director of legal services at the Charity Commission for England and Wales.

I have a few points to mention about the format of the meeting before we begin. The witnesses should not feel that they all have to answer every question. If you have nothing new to add to what has already been said, that is absolutely fine. We have a lot of questions to get through, so I ask everyone to keep questions, answers and any follow-ups tight. Committee members who are in the room should indicate to me or the clerk that they wish to ask a supplementary question, and those who are online should use the chat box or WhatsApp.

We move straight to questions from members. Our first theme will be covered by Pam Duncan-Glancy.

Actually, my next question is on routes to appeal. What routes to appeal will be in place for charities that fail to publish their accounts on time? You have just talked about communication, but can you expand on that?

Thank you. That was very helpful. I call the deputy convener, Emma Roddick, who is joining us online.

I am sorry, Emma—before you continue, Martin Tyson would like to comment.

There are some supplementary questions on that line of questioning.

I have some questions before we move on. Is it appropriate for OSCR to be able to issue positive directions following inquiry work, and is it appropriate for designated religious charities to be exempt from that provision?

For my supplementary question, I will go back to Martin Tyson. Can you outline the procedures that are in place when a smaller charity that is overseen by a larger organisation is under investigation? What level of engagement does the parent charity currently have in the process? Does that present any challenges?

Thank you. That is, again, very helpful. We will move to questions from Jeremy Balfour.