Charity Rule Changes for Scotland

April 2024

Scottish Charity Rules

From April 2024, the Scottish regulator of charities, OSCR, has the power to remove charities from the Scottish Charity Register that have failed to submit accounts on time and failed to engage with OSCR about putting this breach of trustee duties right. Over 100 charities have been notified of OSCR's intent to remove them from the Register

OSCR also now has new powers to compel Scottish charities to take action, to appoint interim trustees and to launch inquiries into former charities and former trustees.

A charity’s connection to Scotland

OSCR must now refuse an application to be registered as a charity from organisations that have no or a negligible connection with Scotland. OSCR will need to look at factors including whether the organisation has a principal office , occupies premises or carries out activities in Scotland.

Paying Scottish trustees

The rules on a charity paying charity trustees or a person connected to them under a contract of employment or for services have been tightened up. In order for payment to be made by the charity less than half the total number of charity trustees should be paid or be connected to a person who is being paid.

If you would like bespoke guidance on this subject, please contact us

Protecting charities from abuse for extremist purposes
March 2024