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filing to 30 September 2025

// payment practices, as filed · company SC264065

Scotland Gas Networks PLC: how it pays its suppliers, from its own filing

Scotland Gas Networks PLC reports paying its suppliers in an average of 14 days, with 22% of invoices paid later than the agreed terms, for the period 1 April 2025 to 30 September 2025. Across the 1,496 companies that report on construction contracts, the median is 31 days and 14% late. Every figure below is the company’s own, approved by a director and published on the government register; this page reproduces it and says what it means for a subcontractor.

14 days

Average days to pay

longer than 6% of the 1,496 filers; median 31 days

22%

Paid later than agreed

a higher share than 65% of filers; median 14%

94%

Paid within 30 days

1% took longer than 60 days

The terms it declares

Standard payment terms
60 days
Maximum contractual period
60 days
Paid in 31 to 60 days
5%
Paid after 60 days
1%
Not paid because of a dispute
0%
Filed on
23 October 2025

Their standard terms, in their words

SGN's standard payment terms are Nett Monthly but buyers are authorised to negotiate alternative terms with individual suppliers where appropriate. During the reporting period the majority of the terms agreed on POs were shorter than our standard terms - Nett Monthly

Every filing since Sep 2018

Scotland Gas Networks PLC has filed 16 times. The share paid late is up 2 points on the previous filing, and the average days to pay unchanged. The first filing, for the period to 30 September 2018, reported 15 days and 33% late.

Scotland Gas Networks PLC: share of invoices paid late (bars) and average days to pay (line), every filing since H2 180%25%50%0d30d60dH2 18H2 19H2 20H2 21H2 22H2 23H2 24H2 25H1 26BARS: PAID LATER THAN AGREEDLINE: AVERAGE DAYS TO PAY
The last six filings by Scotland Gas Networks PLC
Period toDays to payPaid lateWithin 30 daysOver 60 days
31 March 20261420%94%2%
30 September 20251422%94%1%
31 March 20251420%89%1%
30 September 20241321%88%1%
31 March 20241421%89%1%
30 September 20231526%88%1%

Retention

Retention clauses in construction contracts
yes
Standard retention rate
5%
In all construction contracts
no
Same terms they receive from their own client
no
When they apply retention
Retention clauses are agreed at point of contract and is based on the value and complexity

What this means if you are pricing work for them

The share paid later than agreed is the number to read first, because a short term makes an invoice late sooner and a long one hides lateness inside the term. Scotland Gas Networks PLC is above the median on that measure, so build the delay into your cash flow before you sign. The average days to pay sits under the median.

On a 30-day term this company’s average lands inside the term, so a late invoice is the exception. When one is late, the calculator shows what statutory interest and the fixed sum add, which the law lets you charge without a clause.

Against the official benchmark: the Department for Business and Trade’s statistics for 2025, published 14 July 2026, put large construction businesses at 33 days to pay with 14% of invoices late by number (13% by value), and all large businesses at 32 days and 15% late. Scotland Gas Networks PLC is at or inside the sector figure on days. Its late share is above the sector figure.

What the register does not show: it is self-reported, large companies only, and the filing covers the whole company, not your contract. Read it alongside the notice rules that decide what you are actually owed, and keep your own dates.

Questions subcontractors ask about Scotland Gas Networks PLC

How long does Scotland Gas Networks PLC take to pay its suppliers?
Scotland Gas Networks PLC reported an average of 14 days to pay an invoice for 1 April 2025 to 30 September 2025, with 94% of invoices paid within 30 days and 1% taking longer than 60 days. The official 2025 figure for large construction businesses is 33 days.
Does Scotland Gas Networks PLC pay late?
By its own filing, 22% of Scotland Gas Networks PLC's invoices were paid later than the agreed terms, against 14% across large construction businesses in 2025 and a median of 14% among the 1,496 companies on this register that declare construction contracts. That is up 2 points on its previous filing (20% for the period to 31 March 2025).
Does Scotland Gas Networks PLC hold retention?
Yes. Scotland Gas Networks PLC declares retention clauses in its construction contracts at a standard rate of 5%, though not in all of them. The filing's own wording is quoted above.
Can I charge Scotland Gas Networks PLC interest on a late invoice?
Yes, under the Late Payment of Commercial Debts (Interest) Act 1998, from the day after the final date for payment, at 8% over the Bank of England base rate plus a fixed sum per invoice, without any clause in the contract. The calculator works it out for your figures.

Source: the company’s own report on the government’s payment practices service, report 103824, made under the Reporting on Payment Practices and Performance Regulations 2017 and reproduced under the Open Government Licence v3.0. Register copy taken 2 October 2026; comparisons are against the latest filing of each of the 1,496 companies declaring construction contracts. Figures are as filed, not judged. Not legal advice.