Registration threshold for charities in Northern Ireland
The Charities Act (Northern Ireland) 2022 (the 2022 Act) allowed for the implementation of a registration threshold below which charities in Northern Ireland would not be required to register with or report to the Charity Commission for Northern Ireland (the Commission).
Consultation
A 12-week public consultation was held between 20 May 2024 and 11 August 2024. Two thirds of respondents supported a registration threshold with both an income and assets element, and the Commission should have the same powers and provide the same services to charities not registered as a result of the threshold, as it does for registered charities. All results from the consultation are included in the Departmental response document below.
The Department is in the process of drafting regulations for a £20k income and £100k asset threshold below which charities in Northern Ireland will not be required to register with or report to the Charity Commission for Northern Ireland. Those charities which fall below the threshold but wish to be included on the register of charities will remain able to do so.
The regulations are anticipated to be introduced in autumn 2025, with the Charity Commission for Northern Ireland beginning the deregistration of those applicable charities who no longer wish to be registered in the later stages of 2026.