Take part in the 2026 Charity Banking Survey!

Share your opinions and receive the published report for free. One lucky person will also win a £100 John Lewis gift card. Deadline for submissions is 27th February.

Take part here

Northern Ireland to repeal law affecting UK charities over ‘two-tier’ regulation fears

20 Feb 2026 News

Stormont parliamentary building

en:User:Dom0803, CC BY-SA 3.0 , via Wikimedia Commons

The Northern Irish government has decided to repeal legislation affecting charities registered in other parts of the UK over fears that it would have created a “two-tier landscape”.

Section 167 of the Charities Act (Northern Ireland) 2008 would have required the Charity Commission for Northern Ireland (CCNI) to regulate voluntary organisations operating in the country that were set up and registered elsewhere in a different way.

Around 600 charities from other parts of the UK or the Republic of Ireland were waiting to register with CCNI through section 167 as of October last year, but they will no longer be able to do so as the Northern Irish government announced this month that the legislation will be repealed.

The legislation, which has never been commenced, was intended to introduce a lighter form of regulation in Northern Ireland for charities from other jurisdictions but concerns were raised in a consultation last year over how it would be implemented.

In its consultation response, Northern Ireland’s Department for Communities concluded that section 167 would have created “a two-tier landscape and a false impression of oversight and regulation” by CCNI.

“The provision is inoperable, duplicative, and risks creating confusion without delivering meaningful public benefit,” it said.

“It does not address the core issues of funding eligibility or tax status and would impose disproportionate burdens on charities, funders, and the commission.

“Repeal provides clarity and avoids rigid rules unsuited to modern, diverse charitable practice.”

It said repealing the legislation will allow organisations from other jurisdictions to continue operating in the country while being regulated in their home nation or to register fully as Northern Ireland charities if required.

The Northern Ireland Council for Voluntary Action had supported section 167’s commencement, like most consultation respondents, but had argued against a suggestion that charities should have been required to file separate accounts with CCNI.

For more news, interviews, opinion and analysis about charities and the voluntary sector, sign up to receive the free Civil Society daily news bulletin here.

More on