The charity has recommended the creation of a new company to take forward the project after GSA chiefs said they could not afford to pay for a “faithful reinstatement” of the building.

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It has suggested that the art school allows the proposed “special purpose vehicle” to lead a fundraising drive and take forward the reconstruction of the building.

However, a new report produced by the charity to map out “a way forward” for the building states that it should not be returned to the art school once it is reconstructed.

Glasgow School of Art’s Mackintosh Building was devastated by two fires in 2014 and 2018. (Image: Colin Mearns)

Its report states that options for future use of should be “determined” by the new venture following extensive consultation and business case analysis.

However, the charity has suggested that the site could become home to a new centre for “creative and cultural learning”, which could be used for GSA classes and exhibitions.

The interior view up through the floors in the west side of Glasgow School of Art’s fire-damaged Mackintosh Building. (Image: PA)

The charity is encouraging both the UK and Scottish Governments to take “decisive action” on the building – which was severely damaged by fires in 2014 and 2018 – and commit “significant funding” to meet the cost of a reconstruction.

GSA announced in August that the estimated cost of reinstating “The Mack” had soared to £265 million – five times its annual turnover – and admitted the project was “not affordable”.

At the time, GSA board said it believes that the building could be reinstated as part of a “heritage-led economic regeneration project” which would “strengthen Glasgow’s creative eco-system and its position as one of the UK’s leading creative economies”.

The report from the Mackintosh society states: ”Since the fire in 2018, little visible progress has been made to rebuild this landmark of British architecture and global design.

“The choice before us is either to resign ourselves to the loss and accept the building as a consolidated ruin, or to seize the opportunity to return it to the nation.

“The GSA has stated that a partnership approach is needed to reconstruct the building. We agree and are heartened to see talks with the Scottish Government taking place to progress this.

“Should it become necessary, the society is prepared to convene the formation of an independent special purpose vehicle to deliver the project, after which it would return to being a purely advisory body.

“The society supports the GSA’s stated goal of establishing a broad coalition of support, including statutory and governmental stakeholders, community interest groups, heritage and cultural institutions, experts and potential donors.

“As an independent organisation dedicated to the preservation of Mackintosh’s heritage, the society should play an active role in forming that coalition.

“Once a credible model is agreed, the special purpose vehicle should be created with a constitutional responsibility to reconstruct the building.

“The GSA has indicated that it is making progress toward this goal, but the society offers to lead the process should an independent party be viewed as preferable.”

The society said the final use of the reconstructed building “must enable people to visit the building and engage with Mackintosh’s work”.

Its report adds: “The building was intended as a place for artistic production, and for over a century it inspired students and those in the creative industries.

“Future use should therefore include creative and cultural learning, so that those benefits are afforded to future generations.

“Tuition or exhibitions by the GSA may be part of the final use, but we do not believe that the building should be returned to the GSA.

“We believe that a goal of the special purpose vehicle is also to create a plan for the future care and protection of this building as a significant cultural asset.

“The society would support a final use that elevates Scotland’s culture and tourism offer, drawing on the depth of national collections, our dynamic art and design scene, and considerable expertise in curation and visitor experience.”

A spokesperson for the art school said: “We welcome the Charles Rennie Mackintosh Society’s continued engagement on the future of the Mackintosh Building and its shared ambition to see the building rebuilt.  

“The society remains an important stakeholder as we continue our discussions with potential funders and partners.”