The Minimal Asset Process (MAP) in Scotland
The Minimal Asset Process (MAP) is a simpler route into bankruptcy in Scotland for people with low income and few assets. There is no fee, your debts must be no more than £25,000, and you are discharged after 6 months.
MAP is sequestration, Scotland’s bankruptcy, with simpler rules for people who have very little to lose and nothing to pay. Because there is no fee and no payments, it does much the same job for Scottish readers as a debt relief order does in England and Wales. For the full picture of Scottish bankruptcy, including the standard route, see what is sequestration?, and for every Scottish option side by side see debt solutions in Scotland.
You can only apply through a money adviser, and the advice is free. Free, impartial money advice is available from MoneyHelper, StepChange, Citizens Advice Scotland and National Debtline. See where to get free debt advice.
Who can use the Minimal Asset Process?
You must meet every condition.
| Test | MAP rule |
|---|---|
| Debts | No more than £25,000. There is no minimum. Student loans do not count |
| Income | Either the Common Financial Tool shows you cannot pay anything, or you have been getting certain benefits for at least 6 months and have no other income |
| Total assets | No more than £2,000 |
| Single items | Nothing worth more than £1,000 |
| Vehicle | One vehicle worth up to £3,000 that you reasonably need is ignored |
| Property | You must not own any land or property |
| Where you live | You live in Scotland, or have lived there within the past year |
| Previous bankruptcy | No MAP in the last 10 years, and no other bankruptcy in the last 5 years |
The benefits that count are set by regulations. They include Universal Credit, Pension Credit and some older income-related benefits, and they only count if you have no other income when you apply. Your adviser will check which route applies to you.
For example, Kirsty rents, works part time, and owes £11,000 on cards, a loan and council tax arrears. She has £400 in savings and a car worth £2,200 that she needs for work. The Common Financial Tool shows nothing left after her essential costs. On those figures she is within every MAP limit. If her car were worth £3,500, it would not be ignored, and as a single item worth more than £1,000 it would take her outside MAP. This example is hypothetical.
What has changed, and what is out of date?
Online information about MAP is often wrong, because the rules have changed several times.
- The fee: MAP cost £90 until 28 March 2021 and £50 from 29 March 2021. The fee was abolished on 6 February 2023, so there is no fee now.
- The debt limit: the maximum rose from £17,000 to £25,000 on 29 March 2021, and the old £1,500 minimum was removed on 6 February 2023.
- No £30,000 limit: some sites quote £30,000, but that figure does not apply in Scotland.
The Bankruptcy and Diligence (Scotland) Act 2024 changed some bankruptcy procedures, but it did not change the MAP limits or fees.
MAP or a debt relief order: what is the difference?
People searching for a “debt relief order in Scotland” usually mean MAP. The two do a similar job, but the rules differ.
| MAP (Scotland) | Debt relief order (England and Wales) | |
|---|---|---|
| What it is | A form of bankruptcy (sequestration) | A separate insolvency procedure, not bankruptcy |
| Fee | None | None |
| Debt limit | No more than £25,000 | Under £50,000 |
| Income test | No contribution under the Common Financial Tool, or certain benefits for 6 months | Less than £75 a month spare |
| Assets | £2,000 in total, no single item over £1,000 | Under £2,000 |
| Vehicle ignored | Up to £3,000, if reasonably needed | Under £4,000 |
| How long | Discharged after 6 months | 12 months |
| Who runs it | AiB as your trustee | The Official Receiver |
How do you apply?
- A money adviser goes through your debts, income, spending and assets with you, and checks you against the MAP conditions.
- The adviser sends the application online to the Accountant in Bankruptcy (AiB).
- You usually get a decision within 8 working days, if AiB has all the information it needs.
In a MAP bankruptcy AiB is always your trustee: you cannot choose an insolvency practitioner. Your debtor contribution order fixes your contribution at zero, so you make no payments towards the debts.
Not sure which option fits? Answer a few questions and we can point you in the right direction. It takes about 3 minutes, and it is free and confidential.
What happens during and after a MAP bankruptcy?
During the 6 months
You must tell AiB about any change in your circumstances, including a rise in income, money you receive or an inheritance. AiB’s guide says your case will be moved to full administration if it turns out you owe more than £25,000, have income you can contribute from, or have assets over £2,000 or own land or property. If that happens because the information you gave was wrong, you also face extra AiB fees before discharge. False declarations or hidden assets can lead to a bankruptcy restrictions order and discharge being refused.
Discharge and afterwards
You are discharged after 6 months. According to AiB’s guide to MAP, some restrictions last for a further 6 months after that: you cannot borrow more than £2,000, alone or jointly, without telling the lender about your bankruptcy, and you cannot run a business unless certain conditions are met.
| Record | How long |
|---|---|
| Register of Insolvencies | 18 months from the date of bankruptcy |
| Credit file | At least 6 years |
Debts MAP does not deal with
MAP is sequestration, so the same debts are left out, including court fines, secured loans such as a mortgage, benefit overpayments caused by fraud, and child maintenance that falls due after the bankruptcy. Ongoing bills such as council tax and rent still have to be paid. Our sequestration guide has the full list.
Of the 849 sequestrations in Scotland in April to June 2026, 482 went through MAP.
What to do next
- List your debts, savings, anything valuable you own and the rough value of any vehicle.
- Contact a free money adviser and ask them to check you against the MAP conditions. If you are just over a limit, ask what the alternatives are.
- If creditors are taking action now, ask about a 6-month moratorium while the application is prepared.
For the options in England and Wales, see debt solutions compared.
Common questions
Is there a debt relief order in Scotland?
No. Debt relief orders are only available in England, Wales and Northern Ireland. MAP is the nearest Scottish equivalent, but it is a form of bankruptcy.
Do student loans count towards the £25,000 limit?
No. The law says student loans are not counted as debts for the MAP limit. Ask your adviser how your student loan will be treated in the bankruptcy itself.
Can I use MAP if I am working?
Yes, if the Common Financial Tool shows you have no income left to contribute after essential costs. The benefits route is different: it applies if benefits have been your only income for at least 6 months.
Can I get a MAP if I own my home?
No. You cannot own any land or property. If you own a home, the adviser will look at other options, such as full administration bankruptcy, a trust deed or DAS.
What happens if I inherit money during a MAP?
You must tell AiB, as your trustee, about any change, including money you receive or inherit. If you no longer meet the MAP conditions, your case can be moved to full administration.
Related guides
- What is sequestration? Bankruptcy in Scotland Scottish bankruptcy: the fee, the routes in, your home and income, the restrictions and discharge.
- Debt solutions in Scotland Trust deeds, DAS, sequestration, the Minimal Asset Process and the 6-month moratorium explained.
- Debt relief orders: who qualifies and how they work A free 12-month order that writes off debts for people with low income and few assets.
- Can you get an IVA if you live in Scotland? Why IVAs do not apply in Scotland, the Scottish alternatives, and what happens if you move.