What plans it has to review the charitable status of private schools.

The Scottish Government does not have any plans to review the charitable status of independent schools at present.
The Office of the Scottish Charities Regulator (“OSCR”) is responsible for determining charitable status in Scotland in accordance with the Charities and Trustee Investment (Scotland) Act 2005. To be granted charitable status an organisation must meet the ‘charity test’; this means that a body must have wholly charitable purposes and be able to demonstrate that it will provide public benefit in furtherance of those purposes. Independent schools must meet OSCR requirements in order to obtain charitable status.
As part of its role, OSCR also has a duty to ensure that charities entered in the Scottish Charity Register continue to meet the charity test and since 2007 have reviewed the charitable status of 52 schools.
The Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’) is reviewed regularly as part of the Scottish Government’s formal and informal engagement with OSCR.