Accountant in Bankruptcy - Protected Trust Deeds (PTDs) information: FOI release

Information requested

Information regarding Protected Trust Deeds (PTDs) for the period from 1 April 2025 to 31 March 2026:

1. Refusals of Discharge:

• The number of individuals who were refused discharge from their PTD.
  • A breakdown of these cases by Insolvency Practitioner.

2. Ingathered Funds:

• The total amount of money ingathered from individuals who failed to be discharged from their PTD.
  • If possible, a breakdown of the ingathered amounts by Insolvency Practitioner.

3. Duration to Failure:

• The average length of time between a PTD being protected and the point at which it failed, resulting in the individual being refused discharge.

4. Dividends to Creditors:

• The total amount of ingathered money that was paid out as a dividend to creditors from these failed PTDs.

5. Average Debt Amount:

• The average amount of debt associated with these failed PTD cases.

6. Subsequent Bankruptcy Applications:

• The number of individuals from the above group who subsequently self-sequestered through a debtor application.
  • Of these, how many were via the Minimal Asset Process (MAP)?

7. Homeownership in PTDs:

• The number of current live PTD cases where the individual owns their own home.
  • The total number of live PTD cases.
  • If available, a breakdown of live cases and homeowner status by Insolvency Practitioner.

Response

Please find the information requested attached at Annex A.

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The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

FOI 202600519557 - Information released - Annex A

File type

Excel document

File size

30.4 kB