Charities
There are currently around 25,000 charities registered in Scotland, ranging from very small local charities to large international organisations. We value the role that charities play in Scotland and are committed to supporting and encouraging charitable activity, while ensuring that public money is used responsibly.
Charities in Scotland are regulated and awarded charitable status by the independent Office of the Scottish Charity Regulator (OSCR). They hold the Scottish Charity Register of all charities in Scotland.
OSCR is a non-ministerial office, overseen by a strategic board of non-executives, appointed by Scottish Ministers. OSCR is accountable directly to the Scottish Parliament rather than to Scottish Ministers.
We work together with OSCR to make sure that charity regulation is appropriate for the sector in Scotland, supporting public trust in charities. We have a Framework Agreement with OSCR that sets out the way we work together.
Legislation
We are responsible for the legal framework within which charities and the OSCR must operate, as set out in the Charities and Trustee Investment (Scotland) Act 2005 and the Charities (Regulation and Administration) (Scotland) Act 2023.
The Charities (Regulation and Administration) (Scotland) Act 2023 (the 2023 Act) gained Royal Assent on 9 August 2023. Its purpose is to strengthen and update the existing Charities and Trustee Investment (Scotland) Act 2005.
The 2023 Act is expected to be commenced in two phases. Phase one changes came into force on 1 April 2024. These changes are summarised on the OSCR website.
The remaining parts of the 2023 Act are planned to come into force in summer 2025. This should give charities and OSCR the time they need to prepare for these changes, which include the schedule of charity trustees, publishing all charity accounts, the new record of charity mergers and updates to the disqualification criteria.
Fundraising
Charity fundraising in the UK is governed on a self-regulatory basis. The current law gives OSCR, local authorities and the courts powers to act in several areas relating to fundraising. Find out more on the OSCR website.
For complaints about fundraising by a Scottish charity please see the Scottish Fundraising Adjudication Panel.