Changes to charity law after the Charities (Regulation and Administration) (Scotland) Act 2023

An update from OSCR on the various changes that may effect charities in Scotland is provided below along with links to additional information:

Legislation was laid in the Scottish Parliament on 23 February 2024 to bring into effect (or ‘commence’) some of the changes contained in the Charities (Regulation and Administration) (Scotland) Act 2023. This legislation aims to modify certain aspects of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) and update them.

The first changes took effect from 1 April 2024, with further measures to be introduced in October 2024 and summer 2025. Any relevant guidance on our website will be updated accordingly as the changes come into effect.