Ad-hoc Statistics Release 11

In September 2019, the then Minister for Business, Fair Work and Skills, Jamie Hepburn announced a wide-ranging review of Scotland’s statutory debt solutions. 

This process is now underway and three expert working groups have been established to consider a range of issues and bring forward recommendations for Ministerial consideration during the next Parliamentary session.

This review process and the working group deliberations will also draw on a wide range of statistics.  Accountant in Bankruptcy (AiB) has therefore prepared and published this ad-hoc statistics release today (Wednesday 22 September).  This release will include analysis of the income information from debtor applications for bankruptcy:

  • Number of bankruptcy cases (debtor applications only) by whether a Debtor Contribution Order is set at more than £0 or not
  • Number of bankruptcy cases that would pay a contribution determined by three types of income-based tools established in Australia, Canada, and Republic of Ireland.

The purpose of this ad-hoc statistics release is to assist all working groups in order to prepare a detailed assessment on any recommendations and the wider impact on all statutory debt solutions.

Unless stated otherwise, this release is not part of the regular Scottish Statutory Debt Solutions Statistics releases.

These statistics are used internally by AiB and the Scottish Government, and during stakeholder engagement to inform policy development.  The Code of Practice for Statistics says that statistics producers must provide free and equal access to regular and ad-hoc official statistics.  Therefore, AiB is bringing forward this ad-hoc statistics release.

The main findings for this ad-hoc statistics release are as follows:

  • There were 9,855 awards of bankruptcy made following debtor applications submitted to Accountant in Bankruptcy in between 2018-19 and 2020-21.  Of this total, only 1,432 (15%) applicants were required to pay a contribution initially.
  • By comparing with three alternative contribution (income-based) assessment tools, more cases (58% of 9,855 cases) are assessed by the tool established in Republic of Ireland to pay a contribution.  In contrast, around 15% and 2% of 9,855 cases are assessed respectively by tools established in Canada and Australia.

For any enquiries in related to this ad-hoc statistics release, please contact Ken O’Neill:

For any general enquires in relation to the Stage 2 of the general review, please contact

Background information:

Code of Practice for Statistics (

General review - stage 2 | Accountant in Bankruptcy (

Ad-hoc & Experimental statistics | Accountant in Bankruptcy (