Citation, commencement, extent and interpretation

1.—(1) This Order may be cited as the Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 and comes into force on 30th September 2026.

(2) This Order extends to England and Wales.

(3) In this Order—

“ the 1992 Act ” means the Charities Act 1992 ;

“ the 2011 Act ” means the Charities Act 2011 .

Amendment of the 1992 Act

2.—(1) The 1992 Act is amended as follows.

(2) In section 58 (interpretation of Part 2), in subsection (3)(4)—

(a)in paragraph (a)—

(i)in sub-paragraph (i), for “£10” substitute “£15”;

(ii)in sub-paragraph (ii), for “£1,000” substitute “£1,500”;

(b)in paragraph (b), for “£1,000” substitute “£1,500”.

(3) In section 60 (professional fund-raisers etc. required to indicate institutions benefiting and arrangements for remuneration)(5)—

(a)in subsection (4), in the words after paragraph (b), for “£100” substitute “£150”;

(b)in subsection (5), for “£100”, in both places it occurs, substitute “£150”.

(4) In section 60B (exclusion of lower-paid collectors from provisions of section 60A)(6), in each of subsections (2) and (5)—

(a)in paragraph (a)—

(i)in sub-paragraph (i), for “£10” substitute “£15”;

(ii)in sub-paragraph (ii), for “£1,000” substitute “£1,500”;

(b)in paragraph (b), for “£1,000” substitute “£1,500”.

(5) In section 61 (cancellation of payments and agreements made in response to appeals)(7)—

(a)in subsection (1)(a), for “£100” substitute “£150”;

(b)in subsection (2), for “£100”, in both places it occurs, substitute “£150”;

(c)in subsection (3)(a), for “£100” substitute “£150”.

Amendment of the 2011 Act

3.—(1) The 2011 Act is amended as follows.

(2) In section 70 (restrictions on Commission’s concurrent jurisdiction), in subsection (3), in the words before paragraph (a), for “£500” substitute “£1,000”.

(3) In section 133 (account and statement an option for lower-income charities), in the words before paragraph (a), for “£250,000” substitute “£500,000”.

(4) In section 144 (audit of accounts of larger charities)(8), in subsection (1)—

(a)in paragraph (a), for “£1 million” substitute “£1.5 million”;

(b)in paragraph (b), for “£3.26 million” substitute “£5 million”.

(5) In section 145 (examination of accounts an option for lower-income charities)(9)—

(a)in subsection (1), in the words before paragraph (a), for “£25,000” substitute “£40,000”;

(b)in subsection (3), in the words before paragraph (a), for “£250,000” substitute “£500,000”.

Amendment of the Charities Act 2011 (Group Accounts) Regulations 2015

4.—(1) The Charities Act 2011 (Group Accounts) Regulations 2015(10) are amended as follows.

(2) In regulation 2 (exceptions to requirement to prepare group accounts), for “£1 million” substitute “£1.5 million”.

(3) In regulation 4 (audit of accounts of larger groups), for “£1 million” substitute “£1.5 million”.

(4) Omit regulation 6 (transitional provision).

Transitional provisions

5. —(1) The amendments made by article 2(2) do not affect the operation of Part 2 of the 1992 Act in relation to any solicitation of money or other property made before 30th September 2026 by a person to whom paragraph (b) of the definition of “professional fund-raiser” in section 58(1) of the 1992 Act applied on the date the solicitation was made.

(2) The amendments made by article 2(3) do not affect the requirements of section 60(4) and (5) of the 1992 Act in relation to any payment of £100 or more made before 30th September 2026.

(3) The amendments made by article 2(4) do not affect the operation of Part 2 of the 1992 Act in relation to any solicitation of money or other property made before 30th September 2026 by a person who was under the earnings limit in section 60B(2) and (5) of the 1992 Act on the date the solicitation was made.

(4) The amendments made by article 2(5) do not affect—

(a)the operation of section 61(1) or (3) of the 1992 Act in relation to any payment of £100 or more made in response to any solicitation or representation made before 30th September 2026; or

(b)the operation of section 61(2) of the 1992 Act in relation to any agreement entered into in response to any solicitation or representation made before 30th September 2026 under which the donor is or may be liable to pay an amount or aggregate amount of £100 or more.

(5) The amendment made by article 3(2) does not apply in relation to any application falling within section 70(3) of the 2011 Act which was made before 30th September 2026.

(6) The amendments made by articles 3(3) to (5) and 4 do not apply in relation to any financial year of a charity ending before 30th September 2026.