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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.

Core objective 3: AiB building space

In 2024-25, AiB identified a new co-tenant and began working with the Scottish Government Estates team to establish formal co-tenancy arrangements.

Corporate risks

Shared impact services 

From 1 January 2026, the new co-tenant will occupy a full wing of the AiB building. This change will have financial and resourcing implications, particularly around shared services such as the mailroom and IT.

Budgeting requirements

A comprehensive review is required to determine which services and processes will be shared and to establish appropriate contractual arrangements to manage them effectively.

Space constraints

Co-tenancy will reduce available space for AiB staff, including access to shared meeting rooms, communal areas, and parking facilities.

Organisational opportunity

AiB has the opportunity to prepare its building for co-tenancy by:

  • collaborating with the new tenant to define shared service requirements
  • ensuring AiB’s existing functions and resources can support these requirements
  • Identifying and mitigating any potential impact on overall service delivery

2025-26 targets

  • work closely with the new co-tenant to understand their current and anticipated requirements – identify where shared service will bring best value
  • assess the co-tenant's IT requirements to assess whether AiB will manage links to the SCOTS network and provide IT support
  • develop a full cost framework that balances rental income balanced with shared service expectation
  • examine existing current related contracts for the building and services, finding mutual agreement on cleaning, building access and maintenance, car park, security, fire safety etc
  • update AiB’s emergency and business continuity requirements in line with new co-tenants
  • confirm the expected mail volumes of new co-tenants prior to implementing new digital mailroom processes and make any necessary arrangements to absorb higher volumes of mail
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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