# Changes to Scottish charity law come into effect on connections to Scotland, & due diligence on trustees

- Link: https://fundraising.co.uk/2024/10/02/changes-to-scottish-charity-law-come-into-effect-on-connections-to-scotland-due-diligence-on-trustees/
- Published: 2024-10-02T13:44:19+01:00
- Author: Melanie May

**Two new changes to charity law in Scotland have come into effect as of yesterday,
1 October, relating to a charity’s connection to Scotland and due diligence on trustees.**

The measures are part of [changes coming into effect](https://www.oscr.org.uk/about-charities/charity-law/changes-to-charity-law-after-the-charities-regulation-and-administration-scotland-act-2023/)
as part of the Charities (Regulation and Administration) (Scotland) Act 2023. Other
measures are still to be introduced from mid-2025 onwards.

#### Due diligence responsibilities

Charities must always check if a trustee is eligible to take up the position before
they start and should regularly review disqualification criteria against its existing
trustees.

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To help charities with trustee due diligence, the Scottish Regulator’s (OSCR) website
now has a [publicly searchable record](https://www.oscr.org.uk/oscr-notices-and-alerts/record-of-removed-persons/)
of people who have been disqualified from serving as charity trustees in Scotland
by the Court of Session – unless they have a waiver of disqualification. Those on
the list must not be appointed as, or serve as, such.

In addition to being permanently disqualified by the Court of Session, someone can
also be disqualified for:

 * having an unspent conviction for an offence involving dishonesty or an offence
   under the Charities and Trustee Investment (Scotland) Act 2005
 * being an undischarged bankrupt or having a Protected Trust Deed
 * being removed under either Scottish or English Law or the courts from being a
   charity trustee
 * being disqualified from being a company director.

A future measure coming in mid-2025 will extend this to include, for instance, those
convicted of terrorism, or who are on the sexual offenders register.

#### Charity connection to Scotland

In the second change, as of 1 October charities on the Scottish Charity Register
must be able to demonstrate a connection to the country when conducting their activities.

This includes whether they have (or intend to have) a principal office in Scotland,
occupy (or intend to) any land or premises in Scotland, and if they are established
under the law of Scotland.

Anyone with concerns about a charity’s connection to Scotland, can [report it to OSCR](https://www.oscr.org.uk/about-charities/raise-a-concern/).

#### Upcoming changes

The remaining changes to the Charities (Regulation and Administration) (Scotland)
Act 2023, which should come into force in mid-2025 onwards include:

 * the publication of charity annual reports and accounts on the [Scottish Charity Register](https://www.oscr.org.uk/search)
 * the publication of trustee names on the Scottish Charity Register
 * a schedule of charity trustees retained by OSCR
 * a record of charity mergers on OSCR’s website; and
 * updates to the disqualification criteria for charity trustees.

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   5 November 2024)
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   16 February 2006)