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Debt Arrangement Scheme (DAS): a data cube spreadsheet

The number of Debt Arrangement Scheme (DAS) Debt Payment Programmes approved. DAS is a statutory debt management solution administered by Accountant in Bankruptcy (AiB)

Count (DAS approved), Ratio (DAS approved per 10,000 adult (aged 16+) population)
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Measure Type
  1. Count
  2. Ratio
Reference Period
  1. 2011/2012
  2. 2012/2013
  3. 2013/2014
  4. 2014/2015
  5. 2015/2016
  6. 2016/2017
  7. 2017/2018
  8. 2018/2019
  9. 2019/2020
  10. 2020/2021
Reference Area
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  1. Countries
  2. Council Areas
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About the Dataset
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Next update due
November 2022

A Scottish Government debt management tool. Under DAS, a debtor commits to a Debt Payment Programme (DPP) which allows them to repay their debts based on their disposable income while they are protected from creditors taking any action against them to recover their debt. If the DPP is approved, all interest, fees and charges on the debt will be frozen and waived if the programme is completed in full.

The statistics are compiled by Accountant in Bankruptcy (AiB), an executive agency of the Scottish Government. The majority of the statistics presented are derived from AiB administrative records. This dataset covers insolvencies in Scotland. Statistics covering England & Wales, and Northern Ireland are available from The Insolvency Service.

Non-statutory debt solutions, where debtors make their own arrangements with creditors or enter informal debt management plans with a debt management firm, are not included.

Confidentiality Policy

This dataset does not contain any sensitive or personal information.

Quality Management

Checks are in place to identify and remove duplication of cases when extracting data from the administrative systems, to ensure that returns cover all debt management solutions, and to check consistency within tables and between related tables.

Accuracy and Reliability

All formal insolvency procedures entered into by an individual are required by law to be reported to the appropriate body, so the statistics should be a complete record of insolvency in Scotland at the time of publication.

The numbers of DAS DPPs are based on the date of the DPP approval. They are not based on the date it was registered on the administrative recording system.

Statutory debt solutions have been classified into geographic areas on the basis of the postcode supplied by the individual. The most recent address is used to classify the debtor's location.

Adult population estimates for each local authority are taken from the National Records of Scotland mid-year estimates. Rate per 10,000 adults (aged 16+) is the specific number of statutory debt solution divided by the number of people aged 16 or over, multiplied by 10,000. A rate of a 100 per 10,000 adults is equivalent to 1% of the adult population.

A small number of cases were unable to be matched to the Scottish Postcode Directory (either the postcode was unknown, missing or the applicant supplied a postcode outside of Scotland) and therefore not included in a local authority and listed as ‘unknown’. These cases have been included in the overall Scotland totals and rates.

For all three statutory debt solutions unknown postcodes accounted for less than 1% of annual statutory debt solutions in recent years. A postcode quality data is available from AiB website.

Coherence and Comparability

Changes in legislation and policy can affect the extent to which comparisons can be made over time for individual data series. Where such changes are known, they have been highlighted in the general background notes for the quarterly Scottish Statutory Debt Solutions statistics, available from AiB.

Further information on the historical trends of the statutory debt solution in Scotland can also be found in AiB’s quarterly statistics reports.

The number of Scottish statutory debt solutions and the rate per 10,000 adults presented in this dataset may not be consistent with the official, quarterly Scottish Statutory Debt Solutions statistics publication. This dataset is based on data extracted from the live database at a different point in time and on a different basis. Differences between the two sources are larger for earlier years where historic data extracts have been used. The quarterly statistics are the definitive source of the number of Scottish statutory debt solutions in each financial year and the rate per 10,000 adults.

Accessibility and Clarity

The Scottish Statutory Debt Solutions Statistics are available free of charge to the end user on the AiB website. They are released via the AiB website, ScotStat and this website.


The statistics produced by AiB are the most complete record of personal and corporate insolvencies in Scotland. They include all statutory insolvency procedures available. Statistics on DAS, the only statutory debt management solution available in Scotland, are also published.

This dataset does not include non-statutory debt solutions. This is where debtors make their own arrangements with creditors or enter informal debt management plans with a debt management firm.

Key users of AiB’s insolvency statistics are AiB itself (which has policy responsibility for personal insolvencies in Scotland), the insolvency profession, local authorities, debt advice agencies, media organisations, academics, creditors and the general public.

Timeliness and Punctuality

The latest data relate to the financial year 2020-21. The final, national 2020-21 figures were published in 28 July 2021 as part of the quarterly Scottish Statutory Debt Solutions Statistics release. The number of DPPs through the DAS (count) and the rate per 10,000 adult (aged 16+) population (ratio) in Scotland by local authority in 2020-21 were included in AiB’s new annual Scottish Statutory Debt Solutions statistics publication, which was published for the first time on 02 August 2021. Future updates to this dataset will be made annually, alongside the publication of AiB’s annual Scottish Statutory Debt Solutions statistics publication.

The quarterly Scottish Insolvency Statistical and monthly Scottish Statutory Debt Solutions Statistics releases contains the latest statistics on statutory debt solutions and corporate insolvencies in Scotland. The Scottish Insolvency Statistics are published on the fourth Wednesday of the month on the AiB website following the end of the quarter being reported on. This publication date allows receipt of all the data inputs, and sufficient time for quality assurance the data extracts, tabulating records and completing the compilation of the statistical release in the publication format.

The rate per 10,000 adults (aged 16+) population is dependent on population estimates at local authority level for the denominator in this calculation. Adult population estimates for each local authority are taken from the National Records of Scotland mid-year estimates, which for mid-2019 were published in April 2020.


DAS rates are annually revised, as a result of revisions to the underlying population data published by the National Records of Scotland.

Annual local authority data is based on finalised data and as such there are no associated planned revisions. There are times, however, when revisions may still need to be made. Where ad-hoc revisions are made, they will be highlighted and reasons for any revisions will be given. More information on the revision policy can be requested from AiB.


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