Accountant in Bankruptcy (AiB) has released official statistics reporting statutory debt solutions and company insolvencies in Scotland for the first quarter (April to June 2025) of the financial year 2025-26.

Scottish Statutory Debt Solutions Statistics for 2025-26 Quarter 1

• there were 1,935 personal insolvencies (bankruptcies and PTDs) in 2025-26 Q1, 119 (5.8%) fewer than in the same quarter in the previous financial year (2024-25 Q1).
• bankruptcies increased by 4.7% from 706 to 739 and PTDs decreased by 11.3% from 1,348 to 1,196 when compared with 2024-25 Q1.
• there were 977 applications for moratoria granted in 2025-26 Q1. This is 139 (16.6%) more than the figure of 838 granted in the same quarter in 2024-25.
• in Q1 of 2024-25, a total of 579 bankruptcy awards were made following applications submitted to AiB (excluding petitions), all through the revised fee structure. Of this total, 550 (95%) applicants were not required to pay any fee at all.
• there were 1,400 debt payment programmes (DPPs) under the DAS approved in 2025-26 Q1, compared with 1,376 approved in the same quarter of 2024-25 representing an increase of 1.7%.
• there were 554 DPPs under the DAS completed in 2025-26 Q1, an increase of 11.5% when compared with 497 in 2024-25 Q1.
• there were 469 DPPs under the DAS revoked in 2025-26 Q1. This is 139 (42.1%) more than the figure of 330 revoked in the same quarter of 2024-25.
• the number of Scottish registered companies becoming insolvent or entering receivership increased by 17.3% in the first quarter of 2025-26 when comparing to the same quarter in 2024-25, with 332 companies becoming insolvent compared to 283.

The figures released today were produced in accordance with the professional standards set out in the Code of Practice for Official Statistics.

A full statement of Scottish Statutory Debt Solutions statistics for the first quarter of 2025-26 is available: Quarterly statistics | Accountant in Bankruptcy (aib.gov.uk)

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland is available: About our statistics - gov.scot (www.gov.scot)