Current coronavirus measures

In light of the coronavirus (COVID-19) pandemic, the Scottish Government introduced temporary legislative measures to provide additional support and protection to individuals facing financial difficulties and to assist those administering the insolvency process. AiB also introduced some temporary operational measures to help.

As the situation has evolved, some of these temporary measures have been made permanent with the remainder under review or removed for the changing situation.

In this section, we will provide on-going updates as they happen, including any changes to the service we provide and wider sector changes as a result of the pandemic. Please also follow us on twitter @AiB_updates for announcements.   



Debt Arrangement Scheme (DAS)

Protected Trust Deeds (PTD)


Corporate Insolvency


The Scottish Government introduced the Coronavirus (Scotland) Act 2020 and the Coronavirus (Scotland) (No.2) Act 2020 aimed at protecting those struggling with unsustainable debt. The temporary measures included are reviewed regularly.

Permanent measures

Following discussions with stakeholders through Stage 1 of the Wider Review of Statutory Debt Solutions the following measures were made permanent through the Bankruptcy (Miscellaneous Amendments) (Scotland) Regulations 2021 which came into effect on 29 March 2021.

  • Reduction of the Minimal Asset Process (MAP) debtor application fee to £50
  • Reduction of the Full Administration Bankruptcy debtor application fee to £150
  • Removal of all debtor application fees, where prescribed benefits are in payment at the date of application
  • Increased debt threshold for access to MAP route into bankruptcy from £17,000 to £25,000
  • Removal of student loans for consideration in the MAP debt threshold
  • Enabling electronic signatures on applications for bankruptcy
  • Increased timescale for a trustee to submit their initial debtor contribution proposal to AiB from six weeks to 12 weeks

Ongoing temporary measures

The Coronavirus (Extension and Expiry) (Scotland) Act 2021 extended the remaining temporary measures until 31 March 2022 with the option to further extend to 30 September 2022. Following the Scottish Parliament’s approval of the Coronavirus (Scotland) Acts (amendment of Expiry Dates) Regulations 2022, the temporary measures were extended until 30 September 2022.

The temporary measures still in place are:

  • Increased moratorium period from six weeks to six months
  • Increased creditor petition debt level from £3,000 to £10,000
  • Ability to hold virtual meetings of creditors in bankruptcy proceedings
  • Ability to enable the electronic service of documents in bankruptcy proceedings



The moratorium period has temporarily been extended to six months. This measure will remain in place until 30 September 2022.

The provision which allowed more than one moratorium in a 12 month period was expired by the Coronavirus (Extension and Expiry) (Scotland) Act 2021 on 30 September 2021. The decision to not extend this provision further was taken as part of the regular review of temporary measures.   

For further details on the moratorium process please see the Moratorium guidance


Debt Arrangement Scheme

Whilst legislative elements of the Debt Arrangement Scheme (DAS) remain in place, working changes were made to account for the situation.

A process was developed to allow DAS money advisers to submit a Low and Grow DAS application, where a DAS clients payments may be low to begin with, and increase by a specified date as their financial circumstances improved, thereby reducing the overall term of the programme.

The Low and Grow approach only applied to clients who are in financial difficulty but where the money adviser believes this to be temporary and a DPP is still the best long-term financial solution for the client. Full details can be found in the DAS guidance for advisers and creditors for DPP applications made under the Low and Grow process.

For all other information on DAS including guidance, forms and publications, visit the DAS section of the website

Protected Trust Deeds

Within Protected Trust Deeds, several expanded contingencies arrangements were adopted to suit the circumstances at that time and provide support. See Dear Trustee of 20 March 2020 for more information.

Electronic signatures

As stated in the Dear Trustee letter of 5 July 2021, AiB will continue to accept electronic signatures on statutory forms and paperwork relating to PTDs.

Trustees will already be aware that Section 187 of the Bankruptcy (Scotland) Act allows any PTD notice or document to be sent electronically as long as the recipient has consented to this method.

Trustees should continue to notify AiB if they are unable to act and provide details of the person nominated to act on their behalf during their absence.


The Coronavirus (Scotland) Act 2020 & The Coronavirus (Scotland) (No.2) Act 2020 made several key changes to expedite the bankruptcy administration process. Several of these measures are listed in the legislation section.

Another key element within the operational process that has been made permanent is reduced supporting evidence requirements with submission of debtor applications


The period for trustees to seek a contribution order after the award of sequestration has been extendeed from 6 to 12 weeks.

Asset realisation

In May 2020, action for property realisation was suspended, with trustees encouraged to show similar leniency. As we move into an economic recovery, AiB have ended the amnesty, effective from 30 August 2021, and property realisation action has recommenced. Further details can be found in the Dear Trustee letter of 5 July 2021.


Corporate insolvency cases

AiB are still accepting forms by email for corporate insolvency cases.

These should be sent to Insolvency Registration Team.