Monday 9th March will see the implementation of the final phase of changes brought about by the Charities (Regulation and Administration) (Scotland) Act 2023, with the Office of the Scottish Charity Regulator (“OSCR”) introducing a number of changes to the Scottish Charity Register.
These reforms, along with other changes implemented under the 2023 Act, are intended to improve transparency, accountability, and public confidence in the sector.
In this insight, we explain what the position has been until now, what is changing, and what it means in practice for charities and those who work with them.
Charity trustee names
With effect from 9th March, the first and last names of all charity trustees will be displayed on each charity’s entry on the public register. Exemptions may apply where there is a legitimate personal safety concern, but the starting point will be publication of all trustee names.
Charities should make trustees aware that their names will be publicly accessible and should ensure that trustee information is accurate and up to date. Trustee details can be updated at any time using OSCR Online. For businesses working with charities, the publication of trustee names will provide greater visibility as to who is responsible for oversight and decision-making, bringing Scotland more closely into line with transparency standards elsewhere in the UK.
Full annual reports and accounts
Another significant change concerns the publication of annual accounts. Previously, not all accounts were published in full on the Scottish Charity Register, and information was often redacted before publication. From 9th March, all accounts submitted as part of a charity’s annual return will be published in full and without redaction on the public register. This represents a substantial increase in financial transparency across the sector.
In practical terms, charities will need to scrutinise their annual reports and accounts carefully before submission, bearing in mind that the documents will be published in full. Particular care should be taken to avoid including unnecessary personal data or information that is not required for statutory reporting. Businesses that contract with or fund charities should also be aware that financial relationships may be more easily identifiable from publicly available documents.
Operational information
A final change will also see additional operational information about charities being implemented, including a description of what each charity does, and the number of staff, trustees and volunteers involved. While some of this information may already appear in annual reports, it has not previously been presented in a consistent, easily accessible format on the register itself.
This development will make it easier for donors, funders, businesses and the wider public to understand the scale and activities of individual charities.
Overall, these changes are intended to provide for greater transparency and accountability within the Scottish charity sector. If your charity has not already prepared for the upcoming changes, now is the time to review trustee data and annual accounts before submission. Early preparation will help reduce risk and ensure compliance when the changes take effect.
Our Burness Paull experts in charity law, Emma Maxwell and Emma Manson, are happy to assist any charity with queries arising from the implementation of these changes.
Written by
Emma Manson
Senior Solicitor
Third Sector & Charity
