Declarations of Interest

28th August 2026

Identifying Potential Conflicts of Interest and Making Declarations of Interest

Councillors and board members of public bodies in Scotland are required, in terms of their Codes of Conduct to identify any potential conflicts of interest they may have, in respect of any particular matter they are to consider in that role.

What conflicts of interest are: Conflicts of interest are not about wrongdoing. They arise when a councillor or board member, or any person or body with whom they are associated, has a connection to a specific matter their council or public body is considering and that connection could reasonably be seen as having the potential to affect their judgement.

The key for councillors and board members is to identify any potential conflict of interest as early as possible and to manage them openly and appropriately. The Codes outlined a three-stage test, as described below, that helps them do so.

Why does it matter: The public must have confidence that councillors and board members are taking decisions in the public interest, and not for any other reason. It is essential, therefore, that they are transparent about any interests which could influence, or could be considered as being likely to influence, their discussion and decision-making when they are acting as a councillor or board member. A failure to identify and manage appropriately any conflict of interest that arises will be a breach of the applicable Code. It can also have a detrimental impact on the council or public body’s governance and scrutiny arrangements, as well as its reputation.

The three-stage test: Councillors and board members should ensure, therefore, that they are familiar with, and understand, the three-stage test for identifying and declaring interests under the Codes, outlined below.

Stage 1 – CONNECTION: For each particular matter a councillor or board member is being asked to consider when acting in that capacity, they must first consider whether they have a connection to that matter. A connection is any link between the matter being considered and them as an individual, or a person, group or body with whom they are associated. A connection also includes anything that has been recorded on their register of interests.

It should be noted that a link that could apply to a large proportion of the general public would not necessarily be considered a connection for the purpose of the Codes. Examples would be being a taxpayer, being in receipt of universal credit or a carer’s allowance, and being in receipt of social care or health care in general. In addition, simply having knowledge or experience of a matter that is to be considered by the council or public body would not necessarily be a connection.

If a councillor or board member has identified that they have a connection to a matter to be considered by their council or public body, they must move on to stage two.

Stage 2 – INTEREST: In considering whether to declare an interest in any item to be considered by their council or public body, councillors and board members must consider the objective test outlined in their Code. The objective test is: whether a member of the public, with knowledge of the relevant facts (being the matter to be discussed and the nature of the connection) would reasonably regard their connection to the particular matter to be considered as being so significant as to be likely to influence their discussion or decision-making on that matter as a councillor or board member.

It should be noted that having a view in advance on a matter to be considered at a meeting (and discussing such a view with colleagues or service users) would not in itself create a personal conflict. Councillors and board members are entitled to express views and opinions and doing so before a meeting would not in itself create a declarable interest (unless the matter to be considered is quasi-judicial or regulatory in nature – such as determining a planning or licensing application).

If the objective test is met and the councillor or board member has a declarable interest, they must move on to stage three.

Stage 3 – PARTICIPATION: Councillors and board members must declare any relevant interest and withdraw from the room while the item is being considered, discussed, and voted upon. It is not enough for them to simply not talk, or to go to the back of the room or any public gallery. If the meeting is being held online, the councillor or board member should ask to be put in a separate breakout room or should leave and only re-join when consideration of the matter has concluded. It is not enough for them to turn off their camera and / or microphone for the duration of the matter. The requirement to leave the room (whether in-person or online) is to avoid giving rise to any perception that the councillor or board member is influencing or trying to influence other decision-makers.

When to declare: Councillors and board members should review meeting agendas as soon as possible to see whether they might have a declarable interest in respect of any item to be considered. If so, they should make their declaration of interest as early as possible at the meeting where that interest arises. If they only identify that they have a declarable interest when a particular matter is being discussed, they must declare the interest and leave the room as soon as they realise.

How to declare: When declaring an interest, councillors and board members should begin their statement with the words “I declare an interest” and identify the item or items of business to which it relates. They are not required to give a detailed description of the interest, but their statement must contain enough information for those present to be able to understand the nature of it.

Transparency statements: Councillors and board members can make a ‘transparency statement’ in situations where they have a connection to a particular matter to be discussed but, having applied the objective test, they do not consider it would amount to a declarable interest. This can be helpful if they are concerned that members of the public may not be aware of the relevant facts. In such cases, councillors and board members should use the following wording: “I have a connection to this item by reason of… However, having applied the objective test I do not consider that I have an interest to declare. This is because….”

Advice: If councillors or board members are in any doubt about whether they should declare an interest, they should seek support from their Council’s Monitoring Officer or public body’s Standards officer. They can also seek assistance from the Standards Commission.