Changes to the Scottish Charity Register

The Scottish Charity Regulator (OSCR) has announced that charities registered in Scotland should prepare for upcoming changes to the Scottish Charity Register.

The changes mean that the OSCR will be displaying the accounts for all Scottish charities and will no longer redact any information prior to publication.

These changes aim to enhance transparency, accountability and public trust in Scotland's charitable sector.  The exact commencement date is, as of yet, unknown but it is expected to be in summer 2025, meaning this may not affect charities' accounts until 2026.

In terms of charities registered in England as well as Scotland, these changes will apply to any set of accounts that the OSCR receives.  However, if the OSCR receives redacted accounts from an English registered charity, after being submitted to the Charity Commission for England and Wales, they will not "un-redact" them.