From 9 March 2026, changes to the information published on the Scottish Charity Register will be introduced. These changes will be the final development arising from the Charities (Regulation and Administration) (Scotland) Act 2023. OSCR notes that these updates are designed to increase transparency, improve regulatory oversight and strengthen public trust in the charity sector. The idea being that, with enhanced visibility over governance and financial reporting, stakeholders will have greater insight into how Scottish charities operate.
Publishing trustee names
OSCR will now publish the names of trustees on the Scottish Charity Register. While OSCR already collects a range of information on trustees for regulatory purposes, trustees’ names will now appear publicly, with limited exemptions.
Charities can update trustee information at any time through the OSCR website. OSCR has published detailed guidance on its website available here.
Publishing annual reports
Alongside the publication of trustee names, OSCR will also publish all annual reports and accounts submitted from 9 March 2026 in full, without any redactions. Previously, OSCR redacted personal details, however it will no longer do so. Charities must therefore ensure that all information submitted is legally required and that unnecessary personal information is not disclosed. OSCR’s guidance on accounts and reporting can be accessed here and here.
Additional changes
OSCR will also begin publishing the following information on the Register:
- a description of what the charity is set up to do and how it does this;
- the number of staff;
- the number of charity trustees; and
- the number of volunteers.
Summary
In summary, charities will need to take steps to ensure personal information is appropriately managed before accounts and reports are submitted.
We regularly assist our charity sector clients in adhering to legislative requirements. If you require support navigating these changes or wish to discuss how they may impact your organisation, please do not hesitate to get in touch.
This article was co-authored by Eve Gunson, Trainee Solicitor in our Charities & Third Sector team.
