More information to appear on the Scottish Charity Register from 9 March 2026
From 9 March 2026, OSCR will introduce important changes to the information we publish about charities on the Scottish Charity Register.
This will be the final set of changes resulting from the Charities (Regulation and Administration) (Scotland) Act 2023, which aims to strengthen oversight and public trust in the charity sector.
From 9 March 2026:
- The first and last names of charity trustees will be displayed on the charity's Register entry.
- Every accounts document submitted to OSCR as part of a charity's online annual return will be published in full, without any redactions, on the Scottish Charity Register.
Publishing trustee names
OSCR will start publishing the names of every charity’s trustees on the Scottish Charity Register.
Charities can update their trustee information at any time through OSCR Online. While OSCR now collects a range of information about trustees for regulatory purposes, only the names of each trustee will be published on the charity’s page on the Register. Some exemptions may apply. No other personal information will be published.
An example of how this information will be displayed can be seen below:
You can read our guidance on managing charity trustee information in OSCR Online here.
Publishing annual reports and accounts in full
OSCR will begin publishing annual reports and accounts in full, without any redactions, for every charity as soon as they are submitted.
Unlike the previous approach, when only some accounts are published and personal details were redacted, OSCR will no longer redact any information from these documents. The new legislation requires OSCR to publish the information in an unredacted form. Charities must always provide all the information that is legally required in their accounts.
Our charity accounting guidance and annual reporting guidance includes more information about what you need to send to OSCR each year, and how to submit this information using OSCR Online.
Other changes
At the same time, we will also begin publishing the following additional information on the Register:
- A description of what the charity is set up to do and how it does this – in the charity’s own words
- The number of staff
- The number of charity trustees
- The number of volunteers
This information is already collected as part of the online annual return.
These changes are designed to improve transparency across the charity sector in Scotland.
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