The first of the changes to charity law contained in the Charities (Regulation and Administration) (Scotland) Act 2023 came into effect on 1 April 2024.
Some of the main changes include:
- increased inquiry powers for OSCR
- power to remove charities from the Scottish Charity Register if they do not submit accounts and respond to OSCR
- requirement for charities to have a connection to Scotland
The 2023 Act has also made minor changes to simplify interactions between charities and OSCR and provide more flexibility.
You can read a summary of the changes on the OSCR website , as well as read details of further measures which will be introduced in October 2024 and summer 2025.
