Scottish Ministers have signed the Charities (Regulation and Administration) (Scotland) Act 2023 (Commencement No. 3 and Transitional Provision) Regulations 2026 (S.S.I. 2026/98). The instrument was made on 17 February 2026, laid before the Scottish Parliament on 19 February 2026, and brings key provisions of the 2023 Act into force on 5 March 2026.
From 5 March 2026, a charity’s entry on the Scottish Charity Register must include the names of each charity trustee. This follows the 2023 Act’s amendment of the Charities and Trustee Investment (Scotland) Act 2005 to insert section 3(3)(aa), establishing trustee-name disclosure as a register requirement.
The existing dispensation in section 3(4) of the 2005 Act-to exclude information from a charity’s public entry where appropriate-will extend to trustee names. This means OSCR may withhold a trustee’s name from public display where the statutory criteria for excluding register information are met.
A transitional rule applies to charities already on the Register before 5 March 2026. OSCR is not required to display trustee names for these bodies until the charity provides those names for the purposes of section 3(3)(aa). In practice, this will occur through an annual return or an update submitted via the OSCR Online portal.
Section 10 of the 2023 Act also commences on 5 March 2026. Charities must obtain an “independent report on accounts” covering the independent examination (or audit, as applicable) and submit it alongside their statement of account. OSCR must keep both the statement of account and the independent report for at least five years and make them publicly available.
Commencement of section 10(2)(a) activates parts of the Charities Accounts (Scotland) Amendment Regulations 2025 (S.S.I. 2025/341), specifically regulations 3(3)(a), 5(b) and (c), and 6(d). These provisions align the accounts regime with the new statutory requirement to file and publish the independent report on accounts.
Section 11 makes minor consequential amendments to the 2005 Act to integrate the new reporting framework. These technical changes tidy cross-references and terminology to ensure the publication and retention duties operate as intended.
For trustees and charity managers, immediate actions include verifying the current trustee roster, confirming legal names, and scheduling an OSCR Online update or ensuring the next annual return contains the required information. Where a credible risk exists, charities may consider an application to OSCR for a section 3(4) dispensation to withhold a trustee’s name from the public register.
Finance and governance leads should prepare for public accessibility of filings. With OSCR required to publish accounts and the independent report for five years, charities should review templates to avoid including personal data beyond legal requirements, while ensuring all statutory content is retained.
Key dates are clear: made on 17 February 2026, laid on 19 February 2026, and in force on 5 March 2026. With these regulations, the remaining parts of the 2023 Act-sections 2, 10 and 11-are commenced, fully bringing the Act into effect in Scotland.