Important changes to the Scottish charity register from March 2026

From 9 March 2026, charities registered in Scotland will see significant changes to the information published on the Scottish Charity Register. These updates, introduced by the Office of the Scottish Charity Regulator, represent the final stage of reforms under the Charities (Regulation and Administration) (Scotland) Act 2023 and are intended to improve transparency, accountability and public trust in the sector. One of the key changes is the publication of the first and last names of all charity trustees on each organisation’s Register entry. While OSCR already holds more detailed trustee information for regulatory purposes, only names will be made public, with exemptions available in limited circumstances, such as where there are safety concerns.

Another major change relates to financial reporting.

Any annual reports and accounts submitted from 9 March 2026 onwards will be published in full on the Register, without any redactions. Charities will therefore need to ensure that all content included in these documents is necessary, accurate and appropriate for public access. In addition, the Register will display more organisational information already collected through annual returns, including a charity’s description of its activities, and the number of staff, trustees and volunteers. Charities are encouraged to review and update their information and reporting processes ahead of the changes coming into force.

Find the OSCR forms and templates.

If you have any questions, then please feel free to get in touch with Michaela Johns on 023 8046 1256 or email Michaela Johns.