The Scottish legacy market is vibrant and growing, with gifts in Wills transforming the voluntary sector landscape in front of our eyes. Increasingly, Scottish charities large and small are turning to legacies, recognising the potential and resilience they offer.

Our analysis shows that over £90 million of legacy income is donated to Scottish charities every year, forming a bedrock of sector funding.

Over the past two decades, the number of Scottish charitable estates has grown by over a quarter, and the value of those estates has trebled. These trends are set to continue, creating vast opportunities for those charities with the ambition to convey their legacy vision to a new generation of legacy donors.

This report explores the role of legacies for Scottish charities, featuring the latest market data, new survey findings, commentary from experts in the field, and recommendations for legacy fundraising in times of uncertainty.

A joint report on the Scottish legacy market from Remember A Charity, Legacy Foresight, the Institute of Legacy Management, and Smee & Ford.