Guidance on: Charities (Regulation and Administration) (Scotland) Act 2023

Further changes in Summer 2025

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Guidance on changes to the Charities (Regulation and Administration) (Scotland) Act 2023

The Charities (Regulation and Administration) (Scotland) Act 2023 has been implemented in phases, some of which are due to come into effect later this year. This page notes the already implemented changes, those coming soon and some useful links/resources to help you stay informed.

This briefing is based on information provided by OSCR and SCVO as of June 2025. We will share any further updates but please refer to the official OSCR website for the most current guidance.

What is the Act?

The Charities (Regulation and Administration) (Scotland) Act 2023 introduces significant changes to Scottish charity law, affecting governance, transparency, and regulatory compliance. These changes will impact all Scottish charities, including those focused on youth services.

Key Changes

Enhanced OSCR Powers (Effective from April 2024)

  • Positive Directions: OSCR can now direct charities to take specific actions to address issues, not just prohibit certain activities. (org.uk)
  • Appointment of Interim Trustees: OSCR can appoint interim trustees to charities that are unable to function due to a lack of trustees. (org.uk)
  • Inquiries into Former Charities and Trustees: OSCR’s inquiry powers now extend to former charities and individuals who were previously charity trustees.
  • Streamlined Information Requests: OSCR has clarified and streamlined the process and timescales for requiring information from charities and related parties.

Removal of Non-Compliant Charities (Effective from April 2024)

OSCR can now remove charities from the Scottish Charity Register if they fail to submit annual accounts and do not respond to OSCR’s communications regarding this breach. (oscr.org.uk)

Requirement for a Scottish Connection (Effective from April 2024)

Charities must demonstrate a tangible connection to Scotland to be registered. Factors considered include having a principal office, conducting activities or occupying premises in Scotland.

Public Record of Removed Trustees (Effective from October 2024)

OSCR will maintain a publicly searchable record of individuals who have been removed from being concerned in the management and control of a charity. (oscr.org.uk)

Expanded Disqualification Criteria (Effective from Summer 2025)

The criteria for automatic disqualification from serving as a charity trustee or senior manager have been expanded to include convictions for:

  • Terrorism offences
  • Money laundering
  • Bribery and corruption
  • Sexual offences
  • Perjury

Note: these disqualifications now also apply to individuals in senior management positions within charities, not just trustees. They also apply to volunteers undertaking such roles as well as paid employees.

Publication of Trustee Information (Effective from Summer 2025)

Charities will be required to provide OSCR with detailed information about each trustee, including:

  • Full name
  • Home address
  • Email address
  • Date of birth
  • Date of appointment (oscr.org.uk)

This information will be used to update the Scottish Charity Register.

Mandatory Submission and Publication of Accounts (Effective from Summer 2025)

All charities must submit their annual reports and accounts to OSCR, which will then be published on the Scottish Charity Register.

What You Need to Do

  • Review Trustee and Senior Staff Eligibility: ensure current trustees and senior managers do not meet the new disqualification criteria.
  • Update Governance Policies: incorporate regular eligibility checks for trustees and senior managers into your governance procedures.
  • Collect Required Trustee Information: gather and verify the necessary details for all current trustees in preparation for submission to OSCR.
  • Prepare for Public Disclosure: review your annual reports and accounts to ensure they are suitable for public access, avoiding inclusion of sensitive personal information.
  • Assess Scottish Connection: confirm and document your charity’s operational presence in Scotland to meet registration requirements.
  • Stay Informed: monitor OSCR communications for updates on the implementation timeline and additional guidance.

Further Information