Bankruptcy and Attachment (Miscellaneous Amendment) (Scotland) Regulations 2026: equality impact assessment

The Bankruptcy and Attachment (Miscellaneous Amendment) (Scotland) Regulations 2026 - Equality Impact Assessment

Title of policy:

The Bankruptcy and Attachment (Miscellaneous Amendment) (Scotland) Regulations 2026.

Summary of aims and desired outcomes of Policy:

The main objectives of these Regulations are to widen the entry criteria to the Minimal Asset Process (MAP) bankruptcy process and to enable individuals to retain more of their possessions in bankruptcy and when subject to debt recovery measures (diligence). This will include putting beyond doubt that mobility scooters (referred to as invalid carriages in the Regulations) are not included in any bankruptcy or do not attach in diligence.

They will also make email the default method of correspondence between the Accountant in Bankruptcy (AiB) and the individual during the administration of their bankruptcy case, unless the individual requests or requires an alternative communication method.

At the same time the Regulations will also make the following amendments:

• update the Common Financial Statement (CFS) provisions in the Bankruptcy (Scotland) Regulations 2016 (the “2016 Regulations”) to replace reference to the Money Advice Trust (MAT) with AiB, which will substantiate AiB’s position on maintaining the CFS.
• insert a missing “of” in section 147C(1)(b) of the Bankruptcy (Scotland) Act 2016 (the “2016 Act”).
• update prescribed forms in the 2016 Regulations to reflect changes to the MAP entry criteria and the method of communication.

Directorate: Economic Development

Division: Accountant in Bankruptcy

Team: Policy Team