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Accountant in Bankruptcy
Publication - Publication scheme

Business Plan 2025-26

First published
1 September 2025
Last updated
1 September 2025 - see all updates

An overview of actions and objectives for the year ahead.

2025 to 2026 Core Objectives

AiB carries out its responsibilities through three strategic purposes:

  1. Deliver core products
  2. Continuous improvement
  3. Stakeholder engagement

These are supported by annual core objectives. Last year these included:

  • piloting flexible working arrangements
  • advancing our transition to cloud-based technology
  • completing a public consultation on the Mental Health Moratorium
  • beginning preparations to welcome new tenants to our Kilwinning office, supporting greater efficiency across the government estates

The AiB Business Plan 2025-26 sets out our five core objectives for the year ahead. 

Core objective 1: Operational delivery and new target operating model

Develop a new target operating model for AiB, taking account of recruitment restrictions and increased IT capability, while embedding the principles and practices of AiB’s new 2025-2028 Communications Strategy and 2025-2028 People Strategy.

Core objective 2: Digital service and move to Cloud

Continue our transition to Cloud hosting, improving our digital services – to embrace and adapt to new technologies, build a cyber secure environment, and ensure existing systems offer best value and effectiveness for all users.

Core objective 3: AiB building Space

Prepare the AiB building for arrival of our new tenants from early 2026, establishing shared service expectations and requirements through ongoing working group engagement.

Core objective 4: Policy development and implementation

Continue stakeholder engagement on the Mental Health Moratorium and support Scottish Ministers in responding to the pending findings of the MacDermid review of debt products.

Core objective 5: Sustainability and path to Net Zero by 2045

Protect the environment for current and future generations by creating long-term sustainable value and goals. Through achievable and sustainability goals, AiB promotes responsible resource management, reducing environmental impact.  

How we will deliver these

Through our core business objectives and a set of targeted actions specific to this year, we aim to enhance performance and deliver even better outcomes for the people of Scotland.

First published
Monday, 1 September 2025
Last updated
Monday, 1 September 2025 -
All updates

  1. 2025-26 report published on website

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