In February 2024, the Scottish Parliament introduced legislation to implement changes contained in the Charities (Regulation and Administration) (Scotland) Act 2023. Which introduces important updates to the Charities and Trustee Investment (Scotland) Act 2005.
As almost all congregations enjoy status as charities in their own right, the 2023 Act has a number of implications for vestries:
The changes which will come into force in early 2026 relate to:
- Publication of trustee names (from early 2026)
- Publication of all charity accounts (from early 2026)
Vestries should also be aware of changes which have recently come into effect:
- Providing trustee details to OSCR (from 30 June 2025)
- Register of Mergers published by OSCR (from 30 June 2025)
- Automatic disqualification (from 31 August 2025)
OSCR has also published its own ‘Guidance for Charity Trustees’ which is available from its website: OSCR | Guidance and good practice for charity trustees.
Upcoming changes in early 2026
Role and Responsibilities of Vestry Members
Under the 2005 Act, vestry members are considered charity trustees—those responsible for managing a charity. They should review OSCR’s Guidance for Charity Trustees to understand their duties.
The Publication of Trustee Names
Since June 2025 charities are required to submit trustee details online and in 2026 the first and last name of each charity trustee will be published on the Scottish Charity Register.
Trustees may apply to OSCR to have their name withheld from publication if it poses a safety or security risk. OSCR will share details of the application process before this begins.
What do you need to do now?
- make sure all vestry members know and are clear about this change
- ensure the required information is kept up to date – trustee information should be entered via OSCR online whenever someone takes up their role as a member
- submit charity trustee information via OSCR Online if you have not already done so. Their guidance is easy to follow – Managing charity trustee information in OSCR Online.
Publication of all charity accounts (from early 2026)
From early 2026, OSCR will publish full annual reports and accounts for all charities, including your church, on the Scottish Charity Register for 5 years. These will appear as submitted, with no personal data removed. Vestries should review reports carefully and only include names or images when necessary. Reporting requirements remain unchanged—continue submitting annual returns as usual.
What do you need to do now?
- consider what information to include in your accounts before drafting them.
- make sure your accounts can be easily displayed online, with a PDF document being the preferred option
- consider adding digital or typed signatures, rather than handwritten
- make sure that submitted information is accurate and on time
- update any guidance you have on file for vestry members
Changes which came into effect in 2025:
Automatic disqualification
The 2005 Act sets out the criteria that automatically disqualify a person from being a charity trustee. The changes which took effect on 31 August 2025 expand existing criteria in two ways:
Firstly, the newly introduced criteria now include convictions for terrorism, money laundering, bribery, and perverting the course of justice.
Secondly, the criteria now also apply to anyone in a senior management role, including volunteers and regardless of job title. Individuals must check if they meet any disqualification criteria.
To avoid appointing a disqualified trustee, anyone joining or serving on a vestry should sign a declaration confirming they are not disqualified.
A style of declaration is available for downloading from the SEC website (Vestry Members Declaration). It is recommended that completed declarations should be held by the vestry secretary with the vestry records. Clergy who sit on vestry should similarly be invited to sign such a declaration.
OSCR has power to allow an individual who would otherwise be disqualified to be a charity trustee, but only following a successful application. If a trustee later becomes disqualified, they must resign immediately.
What do you need to do now?
- Check OSCR’s website for the criteria for disqualification
- confirm with individuals that they don’t meet any of the updated criteria
- ensure that anyone who serves as a member of vestry or holds a senior management role completes a Declaration by Vestry Members form
- update any guidance you have on file for vestry members
HM Revenue and Customs also recommend the completion of a ‘fit and proper person’ form. Separate guidance on this is available on the SEC website.
