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

Key Findings

Age

AiB reports suggest that the majority of people who are in bankruptcy are of working age. The Joseph Rowntree Foundation suggests that more working age adults are in poverty than pensioners. Additionally, StepChange Debt Charity indicate people in the age ranges 25-39 and 40-59 had the highest debts and arrears were most likely to seek help with problem debt. If it is the case people of working age are in debt, improving access to the shorter MAP bankruptcy process and enabling them to retain a greater value of there possessions in bankruptcy and diligence would benefit members of this age group.

It is assessed therefore that the measures in the Regulations will have a positive impact on this protected characteristic.

While widening the entry to MAP bankruptcy and enabling individuals to retain a greater value of their possessions in bankruptcy or diligence, may have a positive impact on individuals of working age, the provisions apply equally to all individuals with problem debt irrespective of protected characteristics such as age.

Disability

According to data collected between 2022 and 2025, poverty rates remain higher for households in which somebody is disabled compared to those where no-one is disabled. The gap between the two groups has remained fairly steady over the last few years. Improving access to the shorter MAP bankruptcy process and enabling individuals to retain a greater value of there possessions in bankruptcy and diligence and clarifying that mobility scooters are excluded in all circumstances could help disabled people with problem debt. The changes do not directly or indirectly discriminate based on disability – they work towards advancing equality of opportunity.

Sex

The full EQIA does not identify any impact on people on the grounds of their sex.

Pregnancy and maternity

The full EQIA does not identify any impact on people on the grounds of pregnancy and maternity.

Gender reassignment

The full EQIA does not identify any impact on people proposing to undergo, undergoing, or who have undergone a process for the purposes of reassigning their sex.

Sexual orientation

The full EQIA does not identify any impact on people on the grounds of their sexual orientation.

Race

The full EQIA does not identify any impact on people on the grounds of their race.

Religion or belief

The full EQIA does not identify any impact on people on the grounds of their religion or belief.

Marriage and Civil Partnership

The full EQIA does not identify any impact on people on the grounds of their marriage or civil partnership.

Care Experience

The full EQIA does not identify any impact on people on the grounds of their care experience.