Charities Act 2022

The Charities Act passed into law on 24 February 2022. 

A few of its provisions were implemented with effect from 31 October 2022 by means of regulations passed by the Government (“HMG”) as mentioned below. However, for the most part, its provisions have not yet been implemented. It is expected that the remainder will be implemented by HMG between now and late 2023. 

A set of information pages explaining the main provisions of the Act are available here and they are up to date to reflect the implementation of provisions on 31 October 2022. As and when further provisions of the Act are implemented from time to time, those pages will be updated as necessary.

The 2022 Act contains reforms of a number of areas of charity law. Each of the information pages whose titles are listed below outlines the changes made by the Act to a particular area of charity law. In each case it is indicated either that the relevant part of the Act was implemented on 31 October 2022 or that it remains to be implemented. 

Background to the Charities Bill. To see either the Act itself or explanatory notes on it published by the UK Parliament, click here.

Proceeds of fundraising appeals. The relevant provisions of the Act were implemented with effect from 31 October 2022. The law on this topic is covered by the Guidance Note: Fundraising Appeals By Charities, which can be seen here.

Ex gratia payments. The relevant provisions of the Act have not yet been implemented. The current law on this topic is covered by the Guidance Note: Ex Gratia Payments by a Charity which can be seen here.

Permanent endowments. The relevant provisions of the Act have not yet been implemented.

Making changes to charity constitutions. The relevant provisions of the Act have not yet been implemented.

Sale of goods by trustees to their charity and payment for work carried out by trustees. The relevant provisions of the Act were implemented with effect from 31 October 2022.

Disposal of land by charities. The relevant provisions of the Act have not yet been implemented. The current law on this topic is touched on in Guidance Note: Charity Property Transactions, which can be seen here.

Miscellaneous other changes to charity law. The relevant provisions of the Act have not yet been implemented.

If you might be affected by any of these recent or forthcoming changes to charity law, we recommend that you read the relevant information pages. If you consider that anything outlined in them is pertinent to your charity, we recommend that you take professional legal advice as necessary before making any decisions.