6. Where will the charity be based?

You must decide where your charity will operate from and ensure the location is appropriate for the work you want to achieve. Some charities have their own premises, but some do not need one. When making this decision, consider if the charity will work in a specific location or across local authorities or countries.

If your application to become a charity is successful a contact address must go on the Scottish Charity Register. This can be:

1. the address of the principal office of the charity; or
2. the name and address of one of the charity trustees (if the charity does not have a principal office).

If a charity’s legal form is a SCIO, the address you provide must be in Scotland.

Some charities make applications to OSCR that already operate or are planning to be based in England or Wales. These are known as cross-border charities. If you are a cross-border charity, please read our guidance to find out when an English and Welsh charity needs to register with OSCR.

A charity’s connection to Scotland

From 1 April 2024, OSCR must refuse an application to be registered as a charity from organisations which have no or a negligible connection with Scotland. To decide on this, we will need to look at factors including whether the organisation has a principal office in Scotland, occupies premises or carries out activities here.