There have been several important changes to Scottish charity law recently. In this video, recorded at The Gathering 2026, we discuss the practical impact of these changes and outline steps charities should consider to ensure compliance. The video also provides an overview of how these changes have been implemented to date, including reflections on the use and impact of OSCR’s enhanced regulatory powers.

Alex Wright, OSCR's Head of Regulation & Improvement, and Claire Morrison, OSCR's Senior Manager, Policy and Sector Improvement, discuss the key legal changes and what they mean for charities and advisors, including:

• Introduction of the charity trustee database
• Extension of disqualification criteria for charity trustees and senior managers
• Increased OSCR inquiry powers
• Removal of charities from the register for failing to submit annual accounts
• Publication of first and last names of charity trustees
• Publication of all charities’ accounts

This video was filmed at SCVO’s The Gathering 2026 on 11 February 2026.