Business Plan 2026-27

Policy changes have a direct impact on the delivery of AiB’s core services. The development of supporting technologies and the expectations of our wider stakeholder community.

We recognise the importance of maintaining strong stakeholder relationships and the value of drawing on sector expertise to help shape new policy initiatives.

Corporate risk

Political and reputational risk

Opposition to policy proposals may result in reputational damage or political challenges.

Organisational opportunity

Increased engagement

AiB has the opportunity to improve the quality and effectiveness of policy development by enhancing opportunities for stakeholder engagement. By creating more inclusive opportunities for stakeholders to contribute, we can ensure that policy is better informed, more practical, and aligned with the needs of those it affects.

MacDermid Review

The report and recommendations of the MacDermid Review were published in March 2026. AiB will engage with stakeholders to develop actions in response to the recommendations. During the 2026-27 business year, this will include changes to improve access to bankruptcy through the Minimum Asset Procedure.

Mental Health Moratorium

A key area of focus is the development and implementation of the Mental Health Moratorium, which will offer protections from debt enforcement for individuals experiencing serious mental health conditions. The public consultation concluded in March 2025, and the next phase involves preparing draft regulations for submission to the Scottish Parliament Committee.

Consultation on Diligence

A second key area of focus is to carry out a public consultation to enable implementation of the outstanding provisions of the Bankruptcy and Diligence (Scotland) Act 2024, and Ministerial commitments made to Parliament.

Measuring change

AiB is committed to measuring the impact of legislative changes to ensure they are delivering as intended and remain fit for purpose. Where necessary, further changes may be proposed, which could require additional legislative and parliamentary processes beyond the timeframe of this plan.