Scottish business insolvencies rose by 35% in December 2025

21st January 2026

Insolvency

Latest figures from the Accountant in Bankruptcy (AiB) have shown that business insolvencies in Scotland increased by 35% in December 2025.

The figures showed that there were 111 company insolvencies registered. The insolvencies were comprised of 69 CVLs, 35 compulsory liquidations and seven administrations.There were no CVAs or receivership appointments.

The overall 2025 Scottish business insolvency figures remained similar to 2024. In total, there were 1,272 business insolvencies registered in 2025 compared to 1,236 in 2024.

Compulsory liquidations were 13% higher than in 2024. CVLs, administrations, CVAs and receivership appointments were all similar to the numbers seen in 2024.

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Scottish business insolvencies rose by 35% in December 2025

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