OSCR highlights progress in transparency, regulatory reform, and sector support amid ongoing challenges

The Office of the Scottish Charity Regulator (OSCR) has today (Wednesday 3 December 2025) published its Annual Report & Accounts for 2024-25, detailing a year of significant progress in strengthening Scotland’s charity sector, improving transparency, and implementing new regulatory powers.

This document was laid before the Scottish Parliament earlier this week.

OSCR’s key achievements in 2024–25 include:

• Enhanced regulatory powers: OSCR has begun to use the new powers granted to the organisation under the Charities (Regulation and Administration) (Scotland) Act 2023, removing 492 defaulting charities from the register and supporting a further 121 previously defaulting charities to now meet their reporting obligations.
• Increased transparency: The launch of a refreshed, user-friendly website has made it easier for the public to access information about Scotland’s 25,000 charities, and for charities to understand their regulatory obligations. OSCR will begin to publish all charity accounts and names of charity trustees in early 2026.
• Sector engagement: OSCR invested significant resources in engaging with charities and stakeholders to highlight and explain recent changes in Scottish charity law, particularly around new trustee disqualification criteria and reporting requirements.
• Asset reinvestment: The Revitalising Trusts Project released approximately £3.3 million in dormant charitable assets back into the charity sector.
• OSCR met or exceeded most of its ambitious performance targets: This included facilitating a reduction in in the number of charities who were not submitting an annual return, and ensuring high levels of public satisfaction with our services.

OSCR operated within a revenue budget of £3.639 million in the past financial year, with a small deficit covered by the Scottish Government due to exceptional legal costs arising from complex regulatory cases.

Publishing the report, OSCR Chair Marieke Dwarshuis said:

"As regulator for all of Scotland’s charities, OSCR has a unique understanding of the value and significant role which charities play in our society and of the scale and diversity of the sector. Given the global uncertainties and economic pressures over the last year, I want to acknowledge the support, security and services which Scotland’s charities have provided to a huge number of beneficiaries, and to recognise the commitment and work of charity trustees, staff and volunteers in Scotland who continue to make this happen in what are also very challenging circumstances for charities themselves."

View the report here: OSCR Annual Report & Accounts 2024-25