Glossary
What is a SCIO (Scottish charitable incorporated organisation)?
A Scottish charitable incorporated organisation (SCIO) is a legal form for charities in Scotland that gives the charity its own legal personality and limits the liability of its members and trustees, while registering only with OSCR, the Scottish Charity Regulator. It is the counterpart of the CIO.
Also called: Scottish charitable incorporated organisation, single-tier SCIO, two-tier SCIO.
A Scottish charitable incorporated organisation, or SCIO, is a legal form for charities in Scotland. It gives the charity its own legal personality, so it can hold property, employ staff and enter contracts in its own name, and it limits the liability of its members and trustees. A SCIO registers only with OSCR, the Scottish Charity Regulator, and files its accounts there; it has no Companies House registration. OSCR's register shows each charity's constitutional form, so a SCIO is identified as such in its entry, alongside its SC charity number, purposes, beneficiaries and income and expenditure by year.
Why it matters when applying. Scottish charities applying to UK-wide funders sometimes meet forms built for England and Wales that ask for a Charity Commission number. A SCIO's SC number is its charity number, and funders that accept "registered charities" accept SCIOs; where a form insists on a Charity Commission number, say so and give the OSCR entry. The Gannochy Trust, Foundation Scotland and the Robertson Trust are Scottish funders whose guidance assumes OSCR registration. Arts and heritage grants in Scotland covers the Scottish funding picture, and how to apply to the Gannochy Trust a leading Scottish trust.
For prospect research. Scottish grant-making trusts are on the OSCR register, not the Charity Commission's. From 9 March 2026 OSCR said it would publish trustee names and accounts documents on the register, which brings Scottish funder research closer to the method in how to read a grant-making trust's accounts. In 360Giving data a Scottish charity's identifier is GB-SC- plus its SC number.
Example. A fictional Highland community group becomes a two-tier SCIO with a wider membership and a board of trustees. Its SC number lets it apply to National Lottery Awards for All Scotland and to trusts that fund registered charities, and its trustees no longer carry personal liability for its minibus lease.
Frequently asked questions
- Is a SCIO the same as a CIO?
- They are counterparts under different law. A SCIO is created and regulated under Scottish charity law by OSCR; a CIO is created and regulated under the law of England and Wales by the Charity Commission. Both give the charity a corporate body with limited liability and both register only with the charity regulator, not Companies House. A charity cannot be both.
- How do I check a SCIO's details?
- On the Scottish Charity Register at oscr.org.uk, which can be searched by name, charity number, postcode, local authority and constitutional form. An entry shows the charity's purposes, beneficiaries, activities, income and expenditure by year, and from 9 March 2026 trustee names and accounts documents. SCIO appears under constitutional form.