Charities registered on the Scottish Charity Register should be prepared for changes coming into force from summer 2025 affecting charity trustees.
At present, under the Charities and Trustee Investment (Scotland) Act 2005, the Office of the Scottish Charity Regulator (OSCR), is not required to publish the names of the charity trustees of the charity on its entry on the Scottish Charity Register. That is about to change, as the remaining provisions of the Charities (Regulation and Administration) (Scotland) Act 2023 which amended the 2005 Act come into force in summer this year. The exact date has not yet been confirmed but from late 2025, the first and last names of each charity trustee will be published on the Scottish Charity Register held on OSCR’s website.
Why are the changes happening?
The policy behind the change is to increase transparency and thus improve regulation across the sector in Scotland. On an administrative level, having the information available will make it easier for OSCR to contact charity trustees directly when necessary. The regulator is of the view that it will be able to support charities better through improved compliance, investigation and engagement work and this change is part of that.
This increased transparency will also allow donors and other interested parties to view who is in charge of charities. The policy aim is that this will further increase public trust and interest in the sector.
What information will charities have to submit?
As of summer 2025 – date to be confirmed – charities must submit the following information for each charity trustee to the OSCR:
- full name;
- home address;
- email address;
- telephone number;
- date of birth; and
- date of appointment as a charity trustee.
However, note that only the first and last names of each charity trustee will be published on the register.
Who are the charity trustees of a charity?
Charity trustees are defined in the 2005 Act as the individuals responsible for the overall control and management of a charity. Charities can identify their charity trustee from the constitution. They may be called charity trustees, trustees, governors, committee members, or directors.
How will charities provide the information?
OSCR online charity users will be able to log in and enter this information at any from summer 2025 and the regulator has encouraged that charities do that as soon as possible.
Under the 2023 Act, charity trustees may apply for an exemption from the name publication on the Scottish Charity Register in cases where there is a risk to personal safety or security. OSCR has said that it will share more information on this process when data collection begins.
OSCR has said that charities will not be able to complete a new online annual return without providing details of their charity trustees.
Will the information provided be secure?
Ahead of the remaining parts of the legislation coming into force, charities should:
- make sure that charity trustees are aware of the changes;
- make sure that they can identify who the charity trustees are;
- check whether they hold the relevant information for every charity trustee, if it is up to date and if not, obtain up to date information; and
- consider whether the publication of the names of any charity trustee(s) should be exempt.
Are there any other changes imminent?
From the end of 2025, all accounts submitted to OSCR will be published in full on the Scottish Charity Register for a minimum of five years without redaction. This will include any personal information contained in the documents.
Currently, OSCR publishes accounts only for certain charities, depending on their legal form and income with personal details redacted.
If you have any questions about the content of this article, or would like more information, please contact one of our charities lawyers.
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