Scotland (Alba)

Registering with the Scottish Charity Register

Guidance for cross border charities

The Scottish Charity Register

The Charity Commission has published guidance on their website (which has been jointly prepared with the Office of the Scottish Charity Regulator) regarding the requirement to register with the OSCR.

Key Principles

All activities of charities in Scotland should be regulated by the OSCR, regardless of where the charity is first registered. This approach is of significant benefit to the Scottish public in identifying all charities active in Scotland, and allowing the public to make informed decisions about donating to charities.

Cross Border Issues in Scotland

The Scottish Government has recently published a consultation paper on proposed changes to the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006.

Some of these changes will affect English and Welsh charities operating in Scotland (“cross border charities”). 

Proposed changes to the Act

The proposed changes are based on recommendations made by OSCR from its first few years’ operating experience. The proposals and the impact on cross border charities, are: