Latest changes to charity law: Charities Act 2022

The Charities Act passed into law on 24 February 2022. Most of its provisions were implemented in two stages - with effect from 31 October 2022 and 14 June 2023. It is expected that the remainder will be implemented by the end of 2023. For up to date information on the main provisions please read Charities Act 2022.

The 2022 Act contains reforms of a number of areas of charity law. Information and related documents are available in the links below: 

Background to the Charities Act 2022. 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 Guidance Note: Fundraising Appeals By Charities.

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.

Permanent endowments. The relevant provisions of the Act were implemented with effect from 14 June 2023.

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. 

The Act also provides power for the Charity Commission to order a charity to make payments to a trustee for exceptional skill and effort with which they have carried out work for their charity in circumstances where it would be unjust not to do so. However, this provision of the Act has not yet been implemented – implementation is expected before the end of 2023. 

Disposal of land by charities. Most of the relevant provisions of the Act were implemented with effect from 14 June 2023. It is not clear when the remainder of these provisions will be implemented. The law on this topic is touched on in Guidance Note: Charity Property Transactions.

Miscellaneous other changes to charity law. Some of these changes were implemented with effect from 14 June 2023 but the remainder have not yet been implemented. They are expected to be implemented by the end of 2023.

If you might be affected by any of these recent or forthcoming changes to charity law, we recommend that you read the relevant information. 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.

The contents of this Newsletter are for reference purposes only and do not constitute legal advice. Independent legal advice should be sought in relation to any specific legal matter.