Apply for an exemption from publication under Section 3(4) of the Charities and Trustee Investment (Scotland) Act 2005

All charities in Scotland are required to provide OSCR with details of their charity trustees. Each year charities are required to complete an online annual return form and submit a set of accounts.

From early 2026 OSCR will publish the first and last names of charity trustees and a copy of the submitted set of accounts on the charity’s Register entry. OSCR also publish a principal address for the charity.

In certain circumstances OSCR can grant an exemption to prevent a charity trustee’s name or the principal address from being displayed on the charity’s Register entry.

The circumstances in which OSCR can grant an exemption are where displaying the information on the Scottish Charity Register entry would be likely to jeopardise the safety or security of any person or premises.

What should I consider before applying for an exemption?

For an exemption to be approved you must clearly demonstrate how the publication of the information is likely to jeopardise the safety and security of a person or premises.

As a charity trustee it is important that you are accountable for the work of the charity and that there is a high degree of transparency around the charity’s governance. The 2005 Act provides that names will be published unless there is a demonstrable risk to the safety and security of a person or premises.

If the information involved is already in the public domain, then it is unlikely that any exemptions will be approved. For example:

The charity is a company, and the information is available on Companies House
The charity publishes the information relating to principal address or charity trustee names on their website
The charity’s accounts are accessible elsewhere

OSCR will not award an exemption solely on the basis that the charity trustee does not want their name to be published. The fact that the combination of the charity trustee’s name and the type of charity may indicate that the charity trustee falls under one of the protected categories of data is also not a reason to allow an exemption from publication.

Examples

1. A charity trustee at a community development trust is also a serving police officer

A charity trustee at a community development trust is also a serving police officer. They live locally and have an unusual name that makes them easily identifiable. In the course of their work, they have received threats that pose a reasonable risk of personal harm.

In this case, an exemption would likely be approved. Publishing the charity trustees name in connection with this charity would allow someone to become aware of their whereabouts and would increase their risk of harm.

2. A charity which supports those experiencing domestic abuse have concerns about their charity trustees' names being displayed

A charity which works towards the prevention of domestic abuse and supports those who are experiencing or have experienced domestic abuse have concerns about their charity trustees' names being displayed in the public domain. The charity trustees have lived experience and are at risk from being located by their former partners if their names are published in connection with the charity.

In this case an exemption would likely be approved as the publication of this information could potentially allow someone to be located and put at risk.

3. A charity trustee is in recovery from drug addiction and is a lived experience trustee of a charity which works towards the prevention and relief of alcohol and drug addiction

A charity trustee is in recovery from drug addiction and is a lived experience trustee of a charity which works towards the prevention and relief of alcohol and drug addiction. The charity trustee has demonstrated that their name being published in connection with the charity will have a negative impact on their personal safety.

In this case an exemption would likely be approved as the publication of their name could jeopardise their personal safety.

4. A charity trustee is on the board of a community development charity which awards grants to local community groups

A charity trustee is on the board of a community development charity which awards grants to local community groups. Given the size of the community the charity trustee is concerned that the activities, including the refusal of grant applications and approval of unpopular projects, may damage their reputation. In their application they have not demonstrated how their safety or security might be jeopardised.

In this case it is likely that the exemption will be refused. It is not demonstrable that there is any specific risk to safety or security.

5. A charity’s activities include providing advice on access to safe abortion services

A charity’s activities include providing advice on access to safe abortion services. They do not have an office premises, and the principal address is one of a charity trustee. There have been several threats made to individuals connected to this charity, including an arson attempt on a previous property. The charity has applied for an exemption to the principal address being published as they are concerned with potential attacks on the property.

In this case it is likely that an exemption will be approved to withhold the principal address from the Register. There is a demonstrable risk to the persons and property if the address is published.

6. A charity trustee is a very private person and they do not have an online presence

A charity trustee is a very private person. They do not have an online presence and take steps to ensure that their privacy is protected. Publishing their name in connection with the charity would allow inferences to be drawn regarding their religion or sexuality. They have not demonstrated any risk that their safety or security will be jeopardised.

In this case it is likely that the application will be refused to withhold the charity trustee name from the Register. The fact that inferences could be drawn without a demonstrable risk to their safety or security is not enough to award an exemption.

7. A charity uses a charity trustee’s personal address for their principal contact

A charity uses a charity trustee’s personal address for their principal contact. The charity trustee is concerned that the publication of their name and address could lead to an increased risk of financial fraud. They apply for an exemption to have their name, and the principal address withheld.

In this case it is likely that the application will be refused. The charity trustee names will all be published and it will not be possible from the Register entry to ascertain who lives at the principal address. The publication of this information does not lead to an increased likelihood of the safety and security of a person or premises being jeopardised.

How do I apply?

An individual or charity can make an application for exemption using our online application form.

We will accept applications from charity trustees, charity representatives and charity staff members.

Each application is specific to the charity, so if a person is a charity trustee of more than one charity then they must make a separate application for each charity they are involved in. This is because the risk to safety and security will relate to the trustee’s connection with that charity.

The application form will ask several basic questions about the charity and the person applying for the exemption. It will then ask the reasons for the application. It is important that as much detail as possible is included in this section, to help us understand why their will be a risk to safety and security.

Application form: Exemption from publication of trustee details

Do I still need to provide my details to OSCR?

Yes, you must still provide your details to OSCR even if you intend to apply for an exemption from publication. If an exemption is granted no details will be published, but that the law still requires OSCR to keep the details on our internal database.

When the charity representative provides your details through OSCR Online they must tell us that you intend to apply for an exemption. You then have 28 days to apply for the exemption through our online application form.

How long will you take to decide?

The time OSCR will take to decide will depend on the complexity of the application and the number of applications we have received. No details will be published until a decision has been reached, as long as you have advised us in OSCR Online that you are applying for an exemption.

You should provide as much information as possible in your application form to allow us to properly assess your request. If we do not have all the information, we need we will need to contact you further.

What if I do not agree with your decision?

If you do not agree with our decision, you can request a review of our decision. This review must be requested in writing within 21 days of the original decision being communicated.

The review will be undertaken by someone who wasn’t involved in the original decision. You should provide us with any other information which may be useful when you request the review.

We will review the decision within 21 days and will either confirm, vary, reverse or revoke the original decision. More information about our review procedures can be found here.

What should I include in the charity accounts if there is an exemption?

If an exemption from publication has been awarded, then you should exclude this information from the accounts which are submitted to OSCR. This is because we will publish the accounts without any redaction, therefore any information included will be published.

Guidance on disqualification criter...