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  • Public consultation on section 167 of the Charities Act (Northern Ireland) 2008

    Topics:
    • Voluntary and community, 
    • Regulation of charities

    The Department for Communities is seeking views on proposed changes to section 167 (s167) of the Charities Act (Northern Ireland) 2008. This section applies to institutions that operate in or from Northern Ireland but are not established under its law and therefore cannot register as charities with the Charity Commission for Northern Ireland.

    What is section 167?

    Section 167 was introduced to address challenges faced by charities established in other jurisdictions—particularly England and Wales—when operating in regions like Scotland, where dual registration requirements created administrative burdens. The intention behind s167 was to:

    • avoid dual regulation for charities operating in Northern Ireland but established elsewhere
    • prevent the need for such charities to amend their governing documents to comply with Northern Ireland charity law
    • enable the Department to require the Charity Commission to maintain a register of these institutions and apply or disapply relevant provisions of the 2008 Act

    Similar provisions exist in the Republic of Ireland, where charities established elsewhere must register with the Charities Regulatory Authority. However, in England and Wales, charities established in other jurisdictions are not required to register with the Charity Commission for England and Wales.

    Why are we consulting?

    The Independent Review of Charity Regulation (the Review) found that s167, as currently drafted, is inoperable. Key concerns include:

    • ambiguity around what constitutes an “institution” under s167
    • uncertainty about what it means to be “operating” for charitable purposes in or from Northern Ireland
    • the appropriateness of requiring Northern Ireland-only reporting, which is not mirrored in other UK jurisdictions

    The Review also noted that some institutions reported difficulty accessing funding in Northern Ireland, which they attributed to the non-commencement of s167. However, most government funders in Northern Ireland do not require an institution to be a registered charity to apply for funding. Importantly, registration under s167 will not make an institution a registered charity in Northern Ireland.

    Have your say

    This consultation invites your views on the potential benefits and disadvantages of s167 and how it might be amended to better serve charities established elsewhere but operating in or from Northern Ireland. Your feedback will help shape the policy direction for s167 as part of a new Charities Bill, which will implement recommendations from the Review.

    • Consultation on section 167 of the Charities Act (Northern Ireland) 2008

    We encourage all stakeholders—whether you're a trustee, funder, volunteer, donor, or beneficiary—to participate. Your input is vital to creating a fairer, more effective regulatory framework that supports trust in the sector while reducing unnecessary burdens.

    Join our online consultation events

    To support this consultation, we are hosting two online events where you can learn more and ask questions:

    • Public consultation on Section 167 of the Charities Act (Northern Ireland) - 17 September 2025
    • Public consultation on Section 167 of the Charities Act (Northern Ireland) - 25 September 2025

    Related content

    • Charities Act (Northern Ireland) 2022
    • Charities Annual Reports
    • Failed legacies
    • House to house charitable collections - exemption orders
    • Independent Review of Charity Regulation
    • Independent Review of Charity Regulation - terms of reference
    • Introduction to the regulation of charities in Northern Ireland
    • Northern Ireland Central Investment Fund for Charities
    • Registration threshold for charities in Northern Ireland
    • Scheme of Delegation for the Charity Commission for Northern Ireland
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