The number of company insolvencies registered in Scotland fell by a quarter in May compared with the same month last year, according to the latest figures published by the Insolvency Service.
A total of 100 company insolvencies were registered in Scotland in May 2026, down 25% from May 2025.
The figures show that insolvencies comprised 51 creditors’ voluntary liquidations (CVLs), 40 compulsory liquidations, seven administrations and two company voluntary arrangements (CVAs). There were no receivership appointments during the month.
CVLs remained the most common form of insolvency, continuing a trend that has been evident since 2020. Historically, compulsory liquidations were…