Guidance

Charities Act 2022: implementation plan

This plan explains how the Department for Culture, Media and Sport will implement the Charities Act 2022.

Applies to England and Wales

This page sets out an indicative timetable for implementation of the Charities Act 2022 (“the Act”), and the fulfilment of other commitments made by the government in response to the Law Commission’s Technical Issues in Charity Law report.

Our aim is to activate the new provisions as quickly as possible whilst giving charities (and others that will be affected by the Act) time to properly prepare for any changes that will affect them.

The legislation received Royal Assent on 24 February 2022. The Act, and its accompanying explanatory notes are available on the Charities Act 2022 legislation page.

Implementation is being led by the Department for Culture, Media and Sport (DCMS), working closely with colleagues in the Charity Commission and other government departments. Some provisions will require existing guidance to be updated, whilst other provisions may require new guidance to be prepared.

Different provisions are expected to come into force at different points until the end of 2024. The current intention is for the provisions to come into force in four groups - stated below. If intentions change, this web page will be updated accordingly.

As different provisions come into force, links to any new and updated guidance will be provided on the Charity Commission’s Charities Act 2022 information page.

Provisions of the Act that came into force on 31 October 2022

The commencement regulations are available to view at legislation.gov.uk.

  • Section 4: Power to amend Royal Charters

  • Section 5: Orders under section 73 of the Charities Act 2011

  • Sections 6 and 7: Cy-près powers

  • Section 8: Power of the court and the Commission to make schemes

  • Section 30: Remuneration of charity trustees etc providing goods or services to charity

  • Section 32: Trustee of charitable trust: status as trust corporation

  • Section 36: Costs incurred in relation to Tribunal proceedings etc

  • Part of Section 37: Public notice as regards Commission orders etc.

  • Part of Section 40 and Schedule 2: Minor and consequential amendments

Provisions of the Act that came into force on 14 June 2023

The commencement regulations are available to view at legislation.gov.uk

  • Sections 9-14 and 35(a): Permanent endowment

  • Sections 17, 19-22: Charity land

  • Sections 25-28: Charity names

  • Section 38 and 39: Connected persons

  • Part of Section 40 and Schedule 2: Minor and consequential amendments

Provisions of the Act that came into force on 7 March 2024

The commencement regulations are available to view at legislation.gov.uk

  • Section 1-3: Charity constitutions

  • Sections 18(*) and 23: Charity land

  • Section 24 and Sch 1: Amendments of the Universities and College Estates Act 1925(**)

  • Section 29: Powers relating to appointments of trustees

  • Section 31: Remuneration etc of charity trustees etc

  • Sections 33, 34 and 35(b): Charity mergers

  • Section 37: For remaining purposes

  • Section 40 and Schedule 2: For remaining purposes

(*) Section 18(1) (in part), (2)(a), (2)(c) and (3)(a) will come into force on 7 March 2024. Due to the provisions being linked to section 24 and Schedule 1, section 18(1) (for remaining purposes), (2)(b) and (3)(b) will come into force on 19 May 2025.

(**) Section 24 and Schedule 1 will come into force on 19 May 2025.

Provisions of the Act expected to come into force later in 2024

Reviews

DCMS will complete a review of the Act within the statutory review period of 3-5 years following Royal Assent.

DCMS has also committed to reviewing the financial thresholds set out in the Charities Act 2011 to consider whether they should be increased in line with inflation. We aim to begin this review this year.

We are also working to implement those non-legislative changes that were recommended in the Law Commission’s report, which were accepted by the government but did not form part of the Charities Act 2022. These changes include updating existing guidance to provide more clarity to the sector. We aim to carry out this work concurrently with the implementation of the legislative provisions detailed above.

Published 13 April 2022
Last updated 5 March 2024 + show all updates
  1. Page updated in relation to provisions of the Act that came into force on 7 March 2024

  2. Page updated in relation to provisions of the Act coming into force on 7 March 2024

  3. Updated the dates regarding the introduction of provisions under section 15 and 16

  4. Changed "Provisions of the Act expected to come into force by the end of 2023" to say "... early 2024"

  5. Updated to reflect legislation that came into force 14 June 2023

  6. Removed 'Digital' from the Department for Culture, Media and Sport's name following a Machinery of Government change. Moved sections 18, 23, 24 and Schedule 1 from phase 2 to phase 3. Amended the headings to reflect updated timeline.

  7. Updated to reflect legislation that came into force 31 October 2022

  8. Moved section 15 &16 to separate section - 'Provisions of the Act that are under further consideration prior to commencement' plus minor renumbering and format edits

  9. First published.