
Recent legislative changes have seen the Office of the Scottish Charities Regulator (OSCR) strengthening its regulatory powers, with the aim of promoting greater transparency and reinforcing public confidence in the work undertaken by charities.
The Charities (Regulation and Administration) (Scotland) Act 2023 (the 2023 Act) introduced several changes in charity law, which are being implemented over time. The 2023 Act aims to modify and modernise certain aspects of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act).
This article outlines three upcoming key changes and summarises changes already in effect.
Upcoming charity law changes
Trustee information requirements and publication of trustees’ names
In early 2026, information relating to the trustees of a charity will be published within the Scottish Charities Register, becoming publicly available information.
As of 30 June 2025, in anticipation of this change, charities are being actively encouraged by OSCR to submit charity trustee information online.
The details that a charity must provide to OSCR include the trustees’:
- Full names
- Home addresses
- Email addresses
- Telephone numbers
- Dates of birth
- Dates of appointment as trustees
The first and last names of charity trustees will be included in the early 2026 published information and thus be within the public domain. A charity trustee can apply for an exemption from the requirement that their name is published, if there is a risk to their personal safety or security, though this may be rejected.
It is yet to be seen in which circumstances OSCR will grant an exemption, however, generally it is expected that most charity trustee names will be published.
Publication of accounts
Charities are obliged to submit financial information to OSCR with their annual return, as part of their reporting obligations. This annual return includes:
- Annual accounts
- A Trustees’ Annual Report
- An external scrutiny report
A charity’s annual returns and accounts will be published by OSCR in early 2026 within the charity’s entry on the Scottish Charities Register, and thus be publicly accessible.
Automatic disqualification
From 31 August 2025, new rules will apply to the automatic disqualification of certain individuals from acting as charity trustees.
These rules extend:
- The grounds set out under the 2005 Act under which individuals are disqualified from acting as charity trustees.
- The application of the disqualification grounds, as they will also apply to those who undertake a senior management function – such as members of its senior management team – within a charity.
Under the 2005 Act, individuals are disqualified from acting as a charity trustee if they:
- Have a conviction for an offence involving dishonesty
- Are disqualified as a company director
- Have an undischarged bankruptcy or protected trust deed
- Have been removed as a trustee by the court
Under the new rules, these grounds are expanded to also include:
- Conviction of offences under bribery legislation
- Conviction of offences under proceeds of crime legislation
- Convictions for perverting the course of justice
- Convictions of terrorism or association with a prescribed terrorist group
- Misconduct or negligence as a public official
- Disobedience with an order of court
- Sexual offences subject to notification
In certain circumstances, an application can be made to OSCR for a waiver.
What steps should charities take in implementing these changes?
Trustee information requirements and publication of trustees’ names
- Make sure that all of your charity trustees know about this change.
- Gather the required information about your charity’s trustees.
- If appropriate, submit an application for exemption against publication of trustees’ details to OSCR.
- Ensure that you have access to OSCR Online, in order to submit relevant details.
Publication of all charity accounts
- Consider what information to include within your accounts before drafting them, and make any adjustments as might be required, such as removing personal information other than that required under the 2005 and 2023 Acts.
- Make sure your accounts can easily be displayed online.
- Make sure submitted information is accurate and on time.
- Consider adding digital or typed signatures, rather than handwritten, for security purposes.
Automatic disqualification
- Determine who within your charity is undertaking a senior management function.
- Confirm with trustees and those undertaking a senior management function that they do not meet any of the criteria for automatic disqualification.
Changes already in effect
Power to remove Charities that fail to submit accounts/respond to OSCR
OSCR has the power to remove charities from the Scottish Charity Register if they have failed to submit accounts on time and failed to engage on putting this breach of trustee duties right.
Increased inquiry powers
OSCR has a number of new enforcement powers, including the power to:
- Appoint interim trustees
- Inquire into former charities and former charity trustees
- Direct charities to take particular actions
- Require charities and others to provide certain information, to strengthen the enforcement action that it may take
Connection to Scotland
OSCR now has power to refuse to enter a charity onto the Scottish Charities Register, if that organisation has a lack of, or negligible, connection with Scotland.
Removal of notice period for certain changes requiring OSCR’s consent
Charities are no longer required to give OSCR 42 days’ notice of certain changes which require OSCR’s consent (e.g. changes to a charity’s name, its purposes within its constitution, or dissolution of the charity).
Removal of restriction on charities with same name in certain circumstances
OSCR can enter two charities on the Scottish Charity Register with the same name when there is a merger of charities – for instance, when an unincorporated charity is winding up and transferring its assets to a incorporated charity, the new charity can be registered under the same name as the unincorporated one.
Record of Individuals permanently disqualified by the courts from acting as a charity trustee
From 1 October 2024, OSCR has provided a publicly searchable record of individuals who have been permanently disqualified by the courts from being a charity trustee, to allow charities to carry out due diligence on prospective new trustees.
Record of Charity Mergers
OSCR now keeps a Record of Charity Mergers. From 30 June 2025, the details of charities that merge with another charity shall be registered within this Record, to help ensure that legacy funds left in wills for the original transferring charity are able to be passed onto the recipient charity.
Should you wish to discuss how these changes impact your charity, please contact a member of our Charities team.