Applicable to charities in England and Wales, the Charities Act 2022 is now law having received Royal Assent early in 2022. The 2022 Act makes amendments to the principal charity legislation in England and Wales, the Charities Act 2011. The key changes arising from this primary legislation include the following:

  • It will be easier for charities to amend governing documents or Royal Charters more easily, although CCEW (Charity Commission for England and Wales) and Privy Council (for Royal Charter charities) will still need to approve in certain circumstances
  • It will be easier for charities to take advice in connection with the disposal of land, with clearer rules on advice they need to take
  • Greater flexibility will be provided for charities to use permanent endowment funds, including the ability to borrow up to 25% of the value of these fund without reverting to the CCEW for approval
  • Charities will have greater flexibility in buying goods from trustees without CCEW permission.

Applicable in certain circumstances, this will apply even if not set out in the charity’s constitution

  • A degree of relaxation of rules on seeking approval for making ex-gratia payments
  • Greater powers for the CCEW in respect of names used by charities
  • Measures to make incorporations and mergers easier
  • The rules on failed fundraising appeals are simplified, including the ability to spend smaller donations on similar charitable purposes without having to obtain the permission of the original donor

Further information is available from the CCEW here.

Get in touch
If you have any questions about changes to the Charities Act 2022, please contact mail@ct.me.

Meet CT's charity team

Euan Morrison

Head of Charities

Euan.Morrison@ct.me

Steven Smillie

Audit Director

Steven.Smillie@ct.me

Hamish McCallum

Senior Audit Manager

Hamish.McCallum@ct.me