Last updated: 30 October 2026 · Latest data: July to September 2026 (2026-27 Quarter 2, provisional) and the 2025-26 financial year · Compiled by IVA Advice Online from Accountant in Bankruptcy official statistics
How many people in Scotland are using formal debt solutions? Scotland has its own insolvency system, run by the Accountant in Bankruptcy (AiB). This page brings together AiB's latest figures on bankruptcy (also called sequestration), protected trust deeds, the Debt Arrangement Scheme and moratoriums on diligence, with long-term trends and figures for all 32 council areas.
IVAs don't exist in Scotland. The closest equivalent is a protected trust deed. For England and Wales figures, see our UK debt statistics and the insolvency map for England and Wales.
Latest quarter: July to September 2026
- There were 2,348 personal insolvencies (bankruptcies and protected trust deeds), up 31.2% from 1,789 in July to September 2025.1 That's the highest quarterly total since January to March 2020.1
- 1,492 protected trust deeds, up 41.6%, and 856 bankruptcies, up 16.5%.1
- 1,485 Debt Arrangement Scheme programmes were approved, up 10.7%.1
- 1,245 moratoriums on diligence were granted, up 31.2%.1
- In the first half of 2026-27 (April to September 2026) there were 4,534 personal insolvencies, 21.8% more than in the same six months of 2025-26 (IVA Advice Online calculation).1
| Quarter | Personal insolvencies | Bankruptcies | of which MAP | Protected trust deeds | DAS programmes approved | Moratoriums granted |
|---|---|---|---|---|---|---|
| July to September 2026 2026-27 Q2 | 2,348 | 856 | 446 | 1,492 | 1,485 | 1,245 |
| April to June 2026 2026-27 Q1 | 2,186 | 854 | 481 | 1,332 | 1,362 | 1,017 |
| January to March 2026 2025-26 Q4 | 2,003 | 730 | 379 | 1,273 | 1,255 | 1,094 |
| October to December 2025 2025-26 Q3 | 1,895 | 774 | 429 | 1,121 | 1,294 | 1,086 |
| July to September 2025 2025-26 Q2 | 1,789 | 735 | 395 | 1,054 | 1,341 | 949 |
| April to June 2025 2025-26 Q1 | 1,933 | 737 | 397 | 1,196 | 1,398 | 977 |
Source: Accountant in Bankruptcy, Tables 1 and 3.1 Quarters are financial-year quarters. 2026-27 figures are provisional and will be revised. MAP is the Minimal Asset Process.
Long-term trend
Personal insolvencies in Scotland peaked at 22,998 in 2009-10, after the financial crisis. In 2025-26 there were 7,620.1 The rate fell from 53 per 10,000 adults in 2009-10 to 16 in 2025-26.12 Numbers fell sharply in 2015-16, when the Minimal Asset Process replaced the low income, low asset (LILA) route into bankruptcy, and again in 2020-21, the first year of the pandemic.1
View the full annual table, 1990-91 to 2025-26
| Year | Personal insolvencies | Bankruptcies | of which MAP | Protected trust deeds | DAS approved | Moratoriums | Repaid via DAS |
|---|---|---|---|---|---|---|---|
| 2025-26 | 7,620 | 2,976 | 1,600 | 4,644 | 5,288 | 4,106 | £70.2m |
| 2024-25 | 7,403 | 2,483 | 1,310 | 4,920 | 5,292 | 3,610 | £62.0m |
| 2023-24 | 8,082 | 2,495 | 1,410 | 5,587 | 5,278 | 3,476 | £51.2m |
| 2022-23 | 8,001 | 2,357 | 1,404 | 5,644 | 4,947 | 3,268 | £47.0m |
| 2021-22 | 7,769 | 2,305 | 1,536 | 5,464 | 4,489 | 3,165 | £43.8m |
| 2020-21 | 7,594 | 2,331 | 1,514 | 5,263 | 3,677 | 1,978 | £38.3m |
| 2019-20 | 13,491 | 4,748 | 2,020 | 8,743 | 3,130 | 1,093 | £38.0m |
| 2018-19 | 12,788 | 4,873 | 2,181 | 7,915 | 2,544 | 1,132 | £37.0m |
| 2017-18 | 10,602 | 4,644 | 1,875 | 5,958 | 2,318 | 1,245 | £37.6m |
| 2016-17 | 10,032 | 4,562 | 1,844 | 5,470 | 2,233 | 1,760 | £37.3m |
| 2015-16 | 8,474 | 3,765 | 1,288 | 4,709 | 2,043 | 2,029 | £38.0m |
| 2014-15 | 11,167 | 6,730 | – | 4,437 | 4,156 | – | £36.8m |
| 2013-14 | 13,793 | 7,112 | – | 6,681 | 4,575 | – | £30.1m |
| 2012-13 | 17,015 | 8,838 | – | 8,177 | 4,632 | – | £23.2m |
| 2011-12 | 20,250 | 11,056 | – | 9,194 | 3,319 | – | – |
| 2010-11 | 19,423 | 11,443 | – | 7,980 | 1,910 | – | – |
| 2009-10 | 22,998 | 13,810 | – | 9,188 | 1,411 | – | – |
| 2008-09 | 22,410 | 14,777 | – | 7,633 | 908 | – | – |
| 2007-08 | 13,667 | 6,158 | – | 7,509 | 442 | – | – |
| 2006-07 | 14,066 | 5,767 | – | 8,299 | 99 | – | – |
| 2005-06 | 12,396 | 5,197 | – | 7,199 | – | – | – |
| 2004-05 | 9,629 | 3,485 | – | 6,144 | – | – | – |
| 2003-04 | 8,919 | 3,249 | – | 5,670 | – | – | – |
| 2002-03 | 8,546 | 3,182 | – | 5,364 | – | – | – |
| 2001-02 | 7,182 | 3,171 | – | 4,011 | – | – | – |
| 2000-01 | 5,874 | 2,923 | – | 2,951 | – | – | – |
| 1999-00 | 5,521 | 3,170 | – | 2,351 | – | – | – |
| 1998-99 | 4,662 | 3,090 | – | 1,572 | – | – | – |
| 1997-98 | 3,455 | 2,585 | – | 870 | – | – | – |
| 1996-97 | 3,035 | 2,499 | – | 536 | – | – | – |
| 1995-96 | 2,669 | 2,162 | – | 507 | – | – | – |
| 1994-95 | 2,729 | 2,309 | – | 420 | – | – | – |
| 1993-94 | 3,973 | 3,927 | – | 46 | – | – | – |
| 1992-93 | 11,675 | 11,675 | – | – | – | – | – |
| 1991-92 | 8,447 | 8,447 | – | – | – | – | – |
| 1990-91 | 5,440 | 5,440 | – | – | – | – | – |
Source: Accountant in Bankruptcy annual time series.1 A dash means AiB has no figure for that year (protected trust deed figures start in 1993-94, DAS in 2006-07, moratorium figures in 2015-16).
Source: Accountant in Bankruptcy, Scottish Statutory Debt Solutions Statistics 2026-27 Q2, annual time series.1 AiB's DAS figures start in 2006-07 and its moratorium figures in 2015-16.
Check which debt solutions you could qualify for. It won’t affect your credit score.
Bankruptcy (sequestration) in Scotland
Bankruptcy in Scotland is also called sequestration. Most people apply themselves, through AiB, after getting advice from a money adviser. A creditor (or creditors together) owed £5,000 or more can also petition the sheriff court.
- There were 2,976 bankruptcies in 2025-26, 19.9% more than in 2024-25.1
- 1,600 (54%) were through the Minimal Asset Process (MAP), for people with low income and few assets. 815 were full administration debtor applications and 561 were creditor petitions.1
- 92% of debtor applications in 2025-26 paid no application fee. No one applying through the Minimal Asset Process paid a fee.12
- The median debt in a MAP bankruptcy was £12,400 in 2025-26, and in a full administration bankruptcy £32,100.2
Our bankruptcy guide explains how bankruptcy works in England and Wales. The Scottish process is different, so check the AiB website or speak to a Scottish money adviser.
Protected trust deeds
A trust deed is a formal agreement where you pay what you can afford to a trustee (an insolvency practitioner) for a set period, usually four years. If enough creditors don't object, it becomes protected, which stops creditors taking further action. It's the nearest Scottish equivalent to an IVA.
- 4,644 trust deeds became protected in 2025-26, 5.6% fewer than in 2024-25.1
- But numbers have risen sharply in 2026-27: 1,492 in July to September 2026, 41.6% more than a year earlier.1
- 5,087 trust deeds were advertised in 2025-26. Of these, 449 did not become protected.2
- The median debt in a protected trust deed was £18,900 in 2025-26.2
To compare with IVAs in England and Wales, see IVA success and failure rates and IVA company statistics.
Debt Arrangement Scheme (DAS)
The Debt Arrangement Scheme lets you repay your debts in full through a debt payment programme (DPP), usually over a longer period. Interest, fees and charges are frozen, and creditors can't take action while the programme runs. It is not an insolvency. It is similar in some ways to a debt management plan, but it is set up under Scottish law and binds creditors.
- 5,288 programmes were approved in 2025-26, compared with 5,292 in 2024-25.1
- £70.2 million was repaid through DAS in 2025-26, of which £55.6 million went to creditors after fees.1
- 2,402 programmes were completed and 2,115 were revoked (ended early) in 2025-26.1
- The median debt in a DAS programme was £16,200 in 2025-26.2
Moratoriums on diligence
A moratorium on diligence protects you from most creditor enforcement action (called diligence in Scotland) for a set period while you get advice and decide what to do. It is Scotland's nearest equivalent to Breathing Space in England and Wales.
- 4,106 moratoriums were granted in 2025-26, up 13.7% on 2024-25. AiB's figures go back to 2015-16, and 2025-26 is the highest year in that period.1
- 987 moratoriums in 2025-26 led to an agreed debt solution: 386 bankruptcies, 259 protected trust deeds and 342 DAS programmes.2
- 1,245 were granted from July to September 2026, 31.2% more than a year earlier.1
Median debt by type of debt solution
| Debt solution | 2025-26 | 2024-25 | 2019-20 |
|---|---|---|---|
| Bankruptcy: Minimal Asset Process | £12,400 | £12,200 | £9,600 |
| Bankruptcy: full administration | £32,100 | £32,700 | £25,000 |
| Bankruptcy: creditor petition | £18,100 | £19,700 | £11,400 |
| Protected trust deed | £18,900 | £18,300 | £15,400 |
| Debt Arrangement Scheme | £16,200 | £15,500 | £16,400 |
Source: Accountant in Bankruptcy annual statistics 2025-26, Debt Table 1.2 Figures are rounded to the nearest £100 and are provisional.
Insolvency by council area
AiB publishes figures for each of Scotland's 32 council areas, as numbers and as rates per 10,000 adults (aged 16 and over). Rates allow fair comparison between large and small areas. Search for your area or sort by any column.
| Council area | Personal insolvencies | Per 10,000 adults | Bankruptcies | Trust deeds | DAS programmes | DAS per 10,000 | Change in insolvencies |
|---|---|---|---|---|---|---|---|
| Aberdeen City | 340 | 18 | 123 | 217 | 230 | 12 | +6% |
| Aberdeenshire | 324 | 15 | 133 | 191 | 219 | 10 | +7% |
| Angus | 180 | 18 | 91 | 89 | 114 | 12 | −17% |
| Argyll and Bute | 102 | 14 | 41 | 61 | 72 | 10 | +6% |
| City of Edinburgh | 502 | 11 | 213 | 289 | 306 | 7 | +8% |
| Clackmannanshire | 66 | 15 | 17 | 49 | 63 | 15 | −3% |
| Dumfries and Galloway | 137 | 11 | 44 | 93 | 123 | 10 | −19% |
| Dundee City | 192 | 15 | 66 | 126 | 135 | 11 | −8% |
| East Ayrshire | 209 | 21 | 54 | 155 | 124 | 12 | +12% |
| East Dunbartonshire | 86 | 10 | 35 | 51 | 62 | 7 | −5% |
| East Lothian | 157 | 16 | 77 | 80 | 110 | 11 | −1% |
| East Renfrewshire | 80 | 10 | 31 | 49 | 59 | 7 | −6% |
| Falkirk | 258 | 19 | 90 | 168 | 177 | 13 | 0% |
| Fife | 573 | 18 | 243 | 330 | 400 | 13 | +4% |
| Glasgow City | 716 | 13 | 209 | 507 | 584 | 10 | +1% |
| Highland | 406 | 20 | 233 | 173 | 194 | 10 | +14% |
| Inverclyde | 101 | 15 | 30 | 71 | 92 | 14 | +5% |
| Midlothian | 132 | 16 | 41 | 91 | 103 | 13 | −7% |
| Moray | 160 | 20 | 59 | 101 | 107 | 13 | +10% |
| Na h-Eileanan Siar | 20 | 9 | 4 | 16 | 14 | 6 | +33% |
| North Ayrshire | 230 | 20 | 88 | 142 | 169 | 15 | +7% |
| North Lanarkshire | 608 | 21 | 207 | 401 | 476 | 17 | −2% |
| Orkney Islands | 17 | 9 | 6 | 11 | 6 | 3 | −23% |
| Perth and Kinross | 180 | 14 | 76 | 104 | 140 | 11 | −9% |
| Renfrewshire | 295 | 19 | 102 | 193 | 210 | 13 | +23% |
| Scottish Borders | 151 | 15 | 51 | 100 | 86 | 9 | +1% |
| Shetland Islands | 16 | 8 | 8 | 8 | 12 | 6 | −11% |
| South Ayrshire | 130 | 14 | 45 | 85 | 115 | 12 | −10% |
| South Lanarkshire | 544 | 20 | 234 | 310 | 394 | 14 | +10% |
| Stirling | 111 | 14 | 50 | 61 | 72 | 9 | +56% |
| West Dunbartonshire | 186 | 25 | 69 | 117 | 111 | 15 | +18% |
| West Lothian | 363 | 24 | 170 | 193 | 193 | 13 | −11% |
Showing all 32 council areas.
Source: Accountant in Bankruptcy annual statistics 2025-26, local authority tables 1 to 4.2 Rates are per 10,000 adults aged 16 and over, rounded to whole numbers by AiB. The change compares personal insolvencies in 2025-26 with 2024-25 (IVA Advice Online calculation). The council figures add up to 7,572 personal insolvencies, including 44 with no known council area. This differs slightly from the national total of 7,620 because AiB extracted the local figures at a different date.
Highest insolvency rates
| # | Council area | Per 10,000 adults | Insolvencies |
|---|---|---|---|
| 1 | West Dunbartonshire | 25 | 186 |
| 2 | West Lothian | 24 | 363 |
| 3= | North Lanarkshire | 21 | 608 |
| 3= | East Ayrshire | 21 | 209 |
| 5= | South Lanarkshire | 20 | 544 |
| 5= | Highland | 20 | 406 |
| 5= | North Ayrshire | 20 | 230 |
| 5= | Moray | 20 | 160 |
| 9= | Renfrewshire | 19 | 295 |
| 9= | Falkirk | 19 | 258 |
Highest Debt Arrangement Scheme rates
| # | Council area | Per 10,000 adults | Programmes |
|---|---|---|---|
| 1 | North Lanarkshire | 17 | 476 |
| 2= | North Ayrshire | 15 | 169 |
| 2= | West Dunbartonshire | 15 | 111 |
| 2= | Clackmannanshire | 15 | 63 |
| 5= | South Lanarkshire | 14 | 394 |
| 5= | Inverclyde | 14 | 92 |
| 7= | Fife | 13 | 400 |
| 7= | Renfrewshire | 13 | 210 |
| 7= | West Lothian | 13 | 193 |
| 7= | Falkirk | 13 | 177 |
Source: Accountant in Bankruptcy.2 "=" marks areas with the same rounded rate. Across Scotland the rate was 16 personal insolvencies and 11 DAS programmes per 10,000 adults.
- The lowest personal insolvency rates were in Shetland Islands (8), Orkney Islands (9), Na h-Eileanan Siar (9).2
- The largest numbers were in Glasgow City (716), North Lanarkshire (608), Fife (573), which are also among the most populated areas.2
Scotland compared with England and Wales
Scotland's debt solutions are different from those in England and Wales, so the figures can't be compared like for like:
- No IVAs or debt relief orders. A protected trust deed is the closest thing to an IVA, and the Minimal Asset Process plays a similar role to a debt relief order. See IVA vs DRO for how those work south of the border.
- Statutory debt repayment. DAS has no direct equivalent in England and Wales, where debt management plans are informal.
- Different years. AiB reports by financial year (April to March); the Insolvency Service mainly reports by calendar year.
For England and Wales, see UK debt statistics 2026, the insolvency map by local area and insolvency by age and gender.
About the data
- Figures come from AiB's administrative records. Quarterly statistics are Official Statistics. The annual tables, including the council figures, are official statistics in development.12
- 2026-27 figures are provisional and will be revised. Figures for earlier years have also been revised in the latest release.1
- A bankruptcy is counted by the date it was awarded, a trust deed by the date it became protected, and a DAS programme by the date it was approved.1
- The rate for 2025-26 (16 per 10,000 adults) is taken from AiB's local authority tables. AiB's quarterly release shows a lower figure for 2025-26 because it uses a different population estimate.12
Common questions
How many people went insolvent in Scotland in 2025-26?
There were 7,620 personal insolvencies in Scotland in the 2025-26 financial year (April 2025 to March 2026): 2,976 bankruptcies and 4,644 protected trust deeds. That was 2.9% more than in 2024-25. A further 5,288 people had a debt payment programme approved under the Debt Arrangement Scheme. Source: Accountant in Bankruptcy.
Are insolvencies rising in Scotland?
Yes, in the latest figures. There were 2,348 personal insolvencies from July to September 2026, 31.2% more than a year earlier, and the highest quarterly total since January to March 2020. Protected trust deeds rose 41.6% over the same period. The latest quarters are provisional.
What is the Scottish equivalent of an IVA?
Individual voluntary arrangements (IVAs) are only available in England, Wales and Northern Ireland. The closest Scottish equivalent is a protected trust deed, where you pay what you can afford to a trustee for a set period. There were 4,644 protected trust deeds in Scotland in 2025-26.
How many people use the Debt Arrangement Scheme?
5,288 debt payment programmes were approved under the Debt Arrangement Scheme (DAS) in 2025-26, and £70.2 million was repaid through the scheme during the year. A DAS programme lets you repay your debts in full over a longer period, with interest and charges frozen. It is not an insolvency.
Which council area in Scotland has the highest insolvency rate?
West Dunbartonshire had the highest personal insolvency rate in 2025-26, at 25 per 10,000 adults, compared with 16 across Scotland. Glasgow City had the most personal insolvencies in total (716). Source: Accountant in Bankruptcy local authority tables.
What is the Minimal Asset Process?
The Minimal Asset Process (MAP) is a simpler, cheaper route into bankruptcy in Scotland for people with low income and few assets. 1,600 of the 2,976 bankruptcies in 2025-26 (54%) were MAP bankruptcies, and none of them paid an application fee.
Using these statistics
You're welcome to use the figures on this page. Please credit the original source shown for each figure, and link to this page if it helped you find them:
Source: IVA Advice Online, "Scottish Insolvency Statistics", https://ivaadviceonline.com/scotland-debt-statistics/Download the data (CSV) – bankruptcies, protected trust deeds, DAS programmes and rates for all 32 council areas, 2025-26. Annual time series by financial year (CSV). Contains public sector information licensed under the Open Government Licence v3.0.
In Scotland, free advice is also available from Money Advice Scotland and Advice Direct Scotland. If debt is affecting how you feel, see our guide to debt and mental health.
Sources
- Accountant in Bankruptcy, Scottish Statutory Debt Solutions Statistics July to September 2026 (2026-27 Quarter 2), Excel tables 1, 3, 4 and annual and quarterly time series, published 28 October 2026. Official Statistics.
- Accountant in Bankruptcy, Scottish Statutory Debt Solutions Annual Statistics 2025-26, Excel tables (local authority tables 1 to 4, moratorium table 1, debt table 1, PTD table 1), published 26 August 2026. Official statistics in development.
This page provides general information, not advice about your circumstances.