Scottish Charity Law Changes 2026: What Every Scottish Club Needs to Know

If your club or community organisation is registered as a Scottish charity, there are important Scottish charity law changes you need to be aware of and some action you may need to take right now.

The final provisions of the Charities (Regulation and Administration) (Scotland) Act 2023 came into force on 9 March 2026. These changes affect what information about your charity is publicly visible on the Scottish Charity Register, and in some cases require your trustees to actively submit information through OSCR's online portal.

Here's what you need to know.

What Scottish Charity Law Changes Came Into Force on 9 March 2026?

Two significant new requirements are now live:

🔍 Trustee names will be publicly visible

The first and last names of all charity trustees will now be published on your charity's entry on the Scottish Charity Register, accessible to the public. OSCR is actively monitoring submissions to ensure names are entered correctly and on time. Trustees need to input their details through the OSCR online portal — or submit them by email.

📄 Annual accounts will be published in full

Every set of annual accounts submitted as part of a charity's annual return will now be published in full and unredacted. There will be no option to redact sensitive figures or supporting information.

What Else Will Be Published Over Time?

OSCR will also begin publishing the following information on charity register entries on a rolling basis:

• 📝 A description of what the charity does and how — in the charity's own words

• 👥 The number of staff

• 🧑‍💼 The number of charity trustees

• 🙌 The number of volunteers

These changes are designed to improve transparency and public trust in the charity sector across Scotland.

What Was Already in Force?

The 2023 Act has been coming into force in stages. Provisions already in effect include:

• ⚖️ Extended charity trustee disqualification rules — covering a broader range of criminal offences including dishonesty, bribery, and terrorism-related offences

• 🔎 Expanded OSCR inquiry powers — including the ability to issue directions to charities and investigate former charities

• 🏛️ New powers for OSCR to appoint interim trustees and remove dormant or non-existent charities from the Register

• 📋 A new register of charity mergers to ensure legacies are correctly distributed when charities wind up or merge

• 🏴󠁧󠁢󠁳󠁣󠁴󠁿 A requirement for charities to demonstrate a sufficient connection to Scotland

What Does This Mean for Your Club?

If your sports club or community organisation holds Scottish charitable status, you should:

✅ Check that all trustee names are correctly submitted on the OSCR portal

✅ Ensure your annual accounts are up to date and ready to be published in full

✅ Review any sensitive information in your accounts, knowing it will be publicly accessible

✅ Make sure your charity register entry accurately describes your work — this will become part of your public profile

If you're unsure whether your organisation is affected, or you need help reviewing your governance arrangements in light of these changes, CDS can support you.

How We Can Help

At Club Development Solutions, we support sports clubs and community organisations across Scotland with governance, incorporation, and compliance. Whether you're already a registered charity or considering charitable status for your club, we can help you navigate the regulatory landscape with confidence.

📩 Get in touch at andrew@clubdevelopmentsolutions.com or visit www.clubdevelopmentsolutions.com to find out how we can support your club.