Charities can now submit their charity trustee information through the Scottish Charity Regulator (OSCR) Online portal, as part of new requirements under the Charities (Regulation and Administration) (Scotland) Act 2023 (linked for your convenience).

This data will support OSCR’s regulatory work, and from early 2026, the names of charity trustees will be published on the Scottish Charity Register to promote transparency and strengthen public trust in the sector.

Charities can only submit trustee details on OSCR Online through one of their designated OSCR Online charity users. Any charity completing a new online annual return created on or after Monday 30 June 2025, will be required to include charity trustee information as part of the submission. While this requirement does not apply to online annual returns created before Monday 30 June 2025, OSCR is strongly encouraging all Scottish charities to provide charity trustee details as soon as possible, to ensure their compliance with the new legislation.

Other measures under the Act, including OSCR’s expanded inquiry powers, are already in effect.

Katriona Carmichael, OSCR’s Chief Executive, said:

“This is a positive and important change for Scotland’s charity sector. By collecting and publishing charity trustee names, we are strengthening our ability to regulate charities, building greater transparency, and reinforcing public confidence in the work of charities.

“It supports OSCR’s vision of a trusted and respected Scottish charity sector that contributes positively to society. We know that the vast majority of charity trustees act with integrity and commitment, and this new requirement will help shine a light on their vital role.”

What Charity Trustee Details Must be Provided?

Charity trustees (also known as directors or committee members) are legally recognised as the individuals responsible for the control and management of a charity.

Charities must submit the following details for each charity trustee:

full name
home address
email address
telephone number
date of birth
date of appointment
- Please note, the “date of appointment” refers to the original date the individual became a charity trustee. If a charity trustee has been reappointed after serving a term, their initial appointment date should still be used. If the charity trustee was appointed many years ago and the exact date is unknown, it is acceptable to provide an estimated date.

This information must be submitted exclusively through OSCR Online by an OSCR Online charity user. OSCR will securely store this information for regulatory purposes and to maintain contact with charity trustees as needed. A charity trustee’s information will be retained by OSCR for 2 years after they cease to be a trustee; after this time it will be deleted.

What Charity Trustee Information Will be Public?

The information currently shown on the Scottish Charity Register will remain unchanged until early 2026.

From that point on, only the first and last names of charity trustees will be published on the Register. This change, which was was initially scheduled for implementation in late 2025, has been moved to this date to better align with other upcoming updates. OSCR will confirm the exact implementation date in due course.

Exemptions

Charity trustees will be able to apply for an exemption from having their name published only if there is a risk to their personal safety or security. If a charity trustee indicates their intention to apply for an exemption when submitting their information, their name will not appear on the Register until OSCR has reviewed the application. If the application is unsuccessful, their name will be published from early 2026.

OSCR has provided information on their website regarding applying for an exemption.

Publishing Annual Reports and Accounts

At the same time in early 2026, OSCR will begin publishing annual reports and accounts in full on the Scottish Charity Register as they are received. No other charity trustee details will be made public unless the charity has chosen to include additional information in its annual report and accounts.

This marks a change from the current approach, where OSCR publishes accounts for certain charities depending on their legal form and income, with personal details redacted.

Charities are advised to carefully consider the personal information included in their accounts, and only include the names or images of volunteers or beneficiaries where appropriate.

What Should Charities Do Now? (July 2025)

Inform all charity trustees about this change
If you haven’t already, collect the required charity trustee information
Ask one of your OSCR Online charity users (up to 3 per charity) to log in and input the information in the “Manage Charity Trustees” section.

Full instructions on how to provide charity trustee information using OSCR Online are available on the OSCR website.