The Charities (Regulation and Administration) (Scotland) Act 2023 (the 'Act') aims to increase transparency and public trust in the Scottish charity sector. Some measures are already in force, such as expanded inquiry powers for the Office of the Scottish Charity Regulator ('OSCR'). Several changes are on the horizon.
Trustee personal information
From summer 2025, Scottish charities will have to provide trustees' personal information to OSCR via OSCR Online. This means every trustee's full name, home address, email address, telephone number and date of birth will have to be submitted. By the end of 2025, the full names of trustees will be published on the Scottish Charity Register (unless they successfully apply for an exemption). All other information will be kept confidential.
The exact date for providing this information is to be announced shortly. Charities registered with the Charity Commission for England & Wales should already have this information (as it's required by the Commission) but they will need to ensure that the details are properly submitted when they are due.
In the meantime, we recommend that charities inform their trustees about these changes, collate up-to-date trustee information and ensure relevant personnel have access to OSCR Online.
Accounts
At present OSCR only publishes accounts for certain charities. This is determined by their legal structure and income, and personal details are hidden.
From the end of 2025, all accounts submitted to OSCR will be publicly available on the Scottish Charity Register for at least five years. There will not be any redaction, even on any personal information contained in the documents.
OSCR believes this will help Scottish charities to demonstrate proper financial stewardship and will enable the public to access accurate financial information when deciding which charities to support.
OSCR provides practical recommendations on how Scottish charities can prepare, including to:
- assess the personal information currently included in their accounts. They should consider only using names and images of volunteers or beneficiaries where necessary and appropriate;
- ensure accounts are submitted as PDF documents;
- consider using typed or digital signatures instead of wet ink; and
- verify all submitted information is accurate and within the deadlines.
Automatic disqualification
There are also updates to automatic disqualification under the Act which are due to come into effect in summer 2025. The main changes are:
1. Automatic disqualification may apply to people performing management roles (regardless of job title). Previously these provisions only applied to trustees.
2. Extended disqualification criteria to include a wider range of offences. For example, someone convicted of a terror offence or listed on the sex offenders register will be automatically disqualified.
These are similar to provisions already in force in England and Wales so are unlikely to make a material difference to charities registered with the Charity Commission.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
