The Guide to Major Trusts 2025-26. DSC (Directory of Social Change)

OSCR names top 300 Scottish charities by income

The Office of the Scottish Charity Regulator (OSCR) has published a list of the top 300 Scottish charities ranked by annual incomes. It will update ths list, based on information in the Scottish Charity Register, on a quarterly basis.
The top 20 charities have a combined income of more than £4 billion, representing 38% cent of the sector’s total income of £10.9billion.
Together the top 300 charities account for £9.5 billion or 87% of the sector’s total income.
‘Cross-border’ charities that are registered as charities in England and Wales as well are included on the list. Their income figures cover the whole of the UK rather than just Scotland. Removing their 37% of gross annual income, the remainder of Scotland-only charities account for a total income of £5,507,599,831.
The top 10 charities in the list are:
1. British Council*: £517,493,411
2. University of Edinburgh: £438,852,000
3. The Open University*: £352,700,000
4. University of Glasgow Court: £312,372,000
5. Glasgow Housing Association [Registered Social Landlord (RSL)]: £296,701,000
6. Oxfam*: £293,100,000
7. The British Red Cross Society*: £233,100,000
8. NCH*: £219,456,000
9. University of Strathclyde: £193,374,000
10. University of Dundee: £165,039,000
* = Charity registered in Scotland that is also an organisation registered as a charity in England and Wales (a ‘cross-border’ charity).
www.oscr.org.uk

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