Charity law has changed

Published: April 14, 2024


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.

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