3 November 2026
by Niall Christie
Plans to cut health boards from 14 to two could have a knock on effect on donations
New documents have cast concerns over hospital charity funds amid plans to reorganise Scotland's NHS.
A report in the Herald claims representatives of NHS-linked charities contacted Scotland's charity watchdog to raise questions about the protection of money donated to local hospitals and communities.
The newspaper claims new documents show the Scottish Government confirmed they held no overall assessment of the value of NHS endowment assets.
Plans touted by ministers could see Scotland’s 14 health boards replaced by two strategic bodies covering the east and west of the country.
But these raise questions about how donations intended to benefit particular hospitals, services and patients will be protected.
One NHS-linked charity has reportedly written to Scotland’s charity regulator, OSCR, warning that the proposed shake-up raised significant legal and financial questions.
The communication, obtained by the Herald, reads: "The confirmation that the existing territorial NHS Boards will be legally dissolved and replaced by two new legal entities raises a number of significant considerations for NHS-linked charities and the charitable assets currently held within NHS Endowment Funds (Over £350 million).
"It would appear that, regardless of whether funds are currently classified as unrestricted or restricted within individual NHS charities, assets held for the benefit of a particular geographical area or population could not simply transfer to a new national or regional charity structure for wider use.”
A separate Freedom of Information response, covering to September this year and obtained by The Herald, reveals that the Scottish Government held no relevant documented planning work concerning NHS-linked charities during the period examined.
The newspaper said the relevant documents do not establish whether charitable donations will be redirected away from local hospitals or what the government intends to do to merge existing NHS charities.
Questions raised about NHS-linked charities amid public service reform - TFN
The above information is from a Third Force News (TFN) Your weekly summary of third sector events on TFN. Newsletter Tue 14/10/2026