Independent Schools in Scotland: Should they be Charities?

Explores the status of independent schools in Scotland as charities, setting the question of whether they should retain their charitable status within the context of school education in Scotland generally and the broad policy options of outright abolition, removal of charitable status or continued state support through charity tax reliefs. Examines the role of the Scottish Charity Regulator (OSCR) in policing the charity test requirement that independent schools should provide public benefit, offsetting the exclusiveness inherent in fee-charging with bursary provision and other forms of community engagement. Makes recommendations for the future treatment of independent schools. Concentrates on Scotland but includes comparison with England and Wales.