{
  "assetId": "uk-large-business-payment-performance-2025",
  "version": "2025.1",
  "coverage": "DBT valid reports from in-scope large UK businesses: eight headline years plus 2025 breakdowns for 12 named ITL1 regions and SIC sections A to S.",
  "downloadDictionary": [
    "timeToPayDays is a source median in days; validReportCount is its report-level denominator context.",
    "invoicesPaidLateByNumber and invoicesPaidLateByValue are decimal ratios; 0.15 means 15%.",
    "Pre-2025 by-value headline measures are null, never zero.",
    "Rows cover large-business statutory reports; Unknown and SIC T/U are excluded and no company-level data is included."
  ],
  "rows": [
    {
      "rowKey": "headline:2018",
      "rowType": "headline",
      "reportingYear": 2018,
      "label": "All valid reports",
      "code": "headline",
      "timeToPayDays": 35,
      "invoicesPaidLateByNumber": 0.25,
      "invoicesPaidLateByValue": null,
      "validReportCount": 13175
    },
    {
      "rowKey": "headline:2019",
      "rowType": "headline",
      "reportingYear": 2019,
      "label": "All valid reports",
      "code": "headline",
      "timeToPayDays": 34,
      "invoicesPaidLateByNumber": 0.23,
      "invoicesPaidLateByValue": null,
      "validReportCount": 13177
    },
    {
      "rowKey": "headline:2020",
      "rowType": "headline",
      "reportingYear": 2020,
      "label": "All valid reports",
      "code": "headline",
      "timeToPayDays": 34,
      "invoicesPaidLateByNumber": 0.23,
      "invoicesPaidLateByValue": null,
      "validReportCount": 12371
    },
    {
      "rowKey": "headline:2021",
      "rowType": "headline",
      "reportingYear": 2021,
      "label": "All valid reports",
      "code": "headline",
      "timeToPayDays": 33,
      "invoicesPaidLateByNumber": 0.2,
      "invoicesPaidLateByValue": null,
      "validReportCount": 12130
    },
    {
      "rowKey": "headline:2022",
      "rowType": "headline",
      "reportingYear": 2022,
      "label": "All valid reports",
      "code": "headline",
      "timeToPayDays": 33,
      "invoicesPaidLateByNumber": 0.2,
      "invoicesPaidLateByValue": null,
      "validReportCount": 11830
    },
    {
      "rowKey": "headline:2023",
      "rowType": "headline",
      "reportingYear": 2023,
      "label": "All valid reports",
      "code": "headline",
      "timeToPayDays": 32,
      "invoicesPaidLateByNumber": 0.18,
      "invoicesPaidLateByValue": null,
      "validReportCount": 11918
    },
    {
      "rowKey": "headline:2024",
      "rowType": "headline",
      "reportingYear": 2024,
      "label": "All valid reports",
      "code": "headline",
      "timeToPayDays": 32,
      "invoicesPaidLateByNumber": 0.16,
      "invoicesPaidLateByValue": null,
      "validReportCount": 11954
    },
    {
      "rowKey": "headline:2025",
      "rowType": "headline",
      "reportingYear": 2025,
      "label": "All valid reports",
      "code": "headline",
      "timeToPayDays": 32,
      "invoicesPaidLateByNumber": 0.15,
      "invoicesPaidLateByValue": 0.14,
      "validReportCount": 11178
    },
    {
      "rowKey": "region:2025:east-midlands",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "East Midlands",
      "code": "east-midlands",
      "timeToPayDays": 38,
      "invoicesPaidLateByNumber": 0.16,
      "invoicesPaidLateByValue": 0.15,
      "validReportCount": 559
    },
    {
      "rowKey": "region:2025:east-of-england",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "East of England",
      "code": "east-of-england",
      "timeToPayDays": 33,
      "invoicesPaidLateByNumber": 0.15,
      "invoicesPaidLateByValue": 0.14,
      "validReportCount": 801
    },
    {
      "rowKey": "region:2025:london",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "London",
      "code": "london",
      "timeToPayDays": 27,
      "invoicesPaidLateByNumber": 0.14,
      "invoicesPaidLateByValue": 0.13,
      "validReportCount": 4074
    },
    {
      "rowKey": "region:2025:north-east",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "North East",
      "code": "north-east",
      "timeToPayDays": 35,
      "invoicesPaidLateByNumber": 0.12,
      "invoicesPaidLateByValue": 0.16,
      "validReportCount": 260
    },
    {
      "rowKey": "region:2025:north-west",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "North West",
      "code": "north-west",
      "timeToPayDays": 34,
      "invoicesPaidLateByNumber": 0.14,
      "invoicesPaidLateByValue": 0.16,
      "validReportCount": 911
    },
    {
      "rowKey": "region:2025:northern-ireland",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "Northern Ireland",
      "code": "northern-ireland",
      "timeToPayDays": 33,
      "invoicesPaidLateByNumber": 0.14,
      "invoicesPaidLateByValue": 0.11,
      "validReportCount": 131
    },
    {
      "rowKey": "region:2025:scotland",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "Scotland",
      "code": "scotland",
      "timeToPayDays": 32,
      "invoicesPaidLateByNumber": 0.15,
      "invoicesPaidLateByValue": 0.14,
      "validReportCount": 544
    },
    {
      "rowKey": "region:2025:south-east",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "South East",
      "code": "south-east",
      "timeToPayDays": 32,
      "invoicesPaidLateByNumber": 0.15,
      "invoicesPaidLateByValue": 0.13,
      "validReportCount": 1776
    },
    {
      "rowKey": "region:2025:south-west",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "South West",
      "code": "south-west",
      "timeToPayDays": 31,
      "invoicesPaidLateByNumber": 0.16,
      "invoicesPaidLateByValue": 0.15,
      "validReportCount": 557
    },
    {
      "rowKey": "region:2025:wales",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "Wales",
      "code": "wales",
      "timeToPayDays": 30,
      "invoicesPaidLateByNumber": 0.18,
      "invoicesPaidLateByValue": 0.13,
      "validReportCount": 164
    },
    {
      "rowKey": "region:2025:west-midlands",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "West Midlands",
      "code": "west-midlands",
      "timeToPayDays": 38,
      "invoicesPaidLateByNumber": 0.19,
      "invoicesPaidLateByValue": 0.18,
      "validReportCount": 747
    },
    {
      "rowKey": "region:2025:yorkshire-and-the-humber",
      "rowType": "region",
      "reportingYear": 2025,
      "label": "Yorkshire and The Humber",
      "code": "yorkshire-and-the-humber",
      "timeToPayDays": 37,
      "invoicesPaidLateByNumber": 0.16,
      "invoicesPaidLateByValue": 0.15,
      "validReportCount": 621
    },
    {
      "rowKey": "sic:2025:a",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Agriculture, forestry and fishing",
      "code": "A",
      "timeToPayDays": 32,
      "invoicesPaidLateByNumber": 0.15,
      "invoicesPaidLateByValue": 0.15,
      "validReportCount": 69
    },
    {
      "rowKey": "sic:2025:b",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Mining and quarrying",
      "code": "B",
      "timeToPayDays": 31,
      "invoicesPaidLateByNumber": 0.125,
      "invoicesPaidLateByValue": 0.11,
      "validReportCount": 182
    },
    {
      "rowKey": "sic:2025:c",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Manufacturing",
      "code": "C",
      "timeToPayDays": 45,
      "invoicesPaidLateByNumber": 0.21,
      "invoicesPaidLateByValue": 0.21,
      "validReportCount": 1787
    },
    {
      "rowKey": "sic:2025:d",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Electricity, gas, steam and air conditioning supply",
      "code": "D",
      "timeToPayDays": 25,
      "invoicesPaidLateByNumber": 0.11,
      "invoicesPaidLateByValue": 0.08,
      "validReportCount": 299
    },
    {
      "rowKey": "sic:2025:e",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Water supply; sewerage, waste management and remediation activities",
      "code": "E",
      "timeToPayDays": 37,
      "invoicesPaidLateByNumber": 0.185,
      "invoicesPaidLateByValue": 0.22,
      "validReportCount": 112
    },
    {
      "rowKey": "sic:2025:f",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Construction",
      "code": "F",
      "timeToPayDays": 33,
      "invoicesPaidLateByNumber": 0.14,
      "invoicesPaidLateByValue": 0.13,
      "validReportCount": 690
    },
    {
      "rowKey": "sic:2025:g",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Wholesale and retail trade; repair of motor vehicles and motorcycles",
      "code": "G",
      "timeToPayDays": 37,
      "invoicesPaidLateByNumber": 0.15,
      "invoicesPaidLateByValue": 0.11,
      "validReportCount": 1500
    },
    {
      "rowKey": "sic:2025:h",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Transportation and storage",
      "code": "H",
      "timeToPayDays": 35,
      "invoicesPaidLateByNumber": 0.12,
      "invoicesPaidLateByValue": 0.14,
      "validReportCount": 452
    },
    {
      "rowKey": "sic:2025:i",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Accommodation and food service activities",
      "code": "I",
      "timeToPayDays": 35,
      "invoicesPaidLateByNumber": 0.09,
      "invoicesPaidLateByValue": 0.1,
      "validReportCount": 273
    },
    {
      "rowKey": "sic:2025:j",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Information and communication",
      "code": "J",
      "timeToPayDays": 29,
      "invoicesPaidLateByNumber": 0.15,
      "invoicesPaidLateByValue": 0.16,
      "validReportCount": 866
    },
    {
      "rowKey": "sic:2025:k",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Financial and insurance activities",
      "code": "K",
      "timeToPayDays": 21,
      "invoicesPaidLateByNumber": 0.13,
      "invoicesPaidLateByValue": 0.12,
      "validReportCount": 1199
    },
    {
      "rowKey": "sic:2025:l",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Real estate activities",
      "code": "L",
      "timeToPayDays": 28,
      "invoicesPaidLateByNumber": 0.17,
      "invoicesPaidLateByValue": 0.19,
      "validReportCount": 125
    },
    {
      "rowKey": "sic:2025:m",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Professional, scientific and technical activities",
      "code": "M",
      "timeToPayDays": 31,
      "invoicesPaidLateByNumber": 0.16,
      "invoicesPaidLateByValue": 0.16,
      "validReportCount": 944
    },
    {
      "rowKey": "sic:2025:n",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Administrative and support service activities",
      "code": "N",
      "timeToPayDays": 27,
      "invoicesPaidLateByNumber": 0.12,
      "invoicesPaidLateByValue": 0.11,
      "validReportCount": 1088
    },
    {
      "rowKey": "sic:2025:o",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Public administration and defence; compulsory social security",
      "code": "O",
      "timeToPayDays": 27,
      "invoicesPaidLateByNumber": 0.145,
      "invoicesPaidLateByValue": 0.14,
      "validReportCount": 30
    },
    {
      "rowKey": "sic:2025:p",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Education",
      "code": "P",
      "timeToPayDays": 25,
      "invoicesPaidLateByNumber": 0.16,
      "invoicesPaidLateByValue": 0.16,
      "validReportCount": 532
    },
    {
      "rowKey": "sic:2025:q",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Human health and social work activities",
      "code": "Q",
      "timeToPayDays": 26,
      "invoicesPaidLateByNumber": 0.1,
      "invoicesPaidLateByValue": 0.12,
      "validReportCount": 245
    },
    {
      "rowKey": "sic:2025:r",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Arts, entertainment and recreation",
      "code": "R",
      "timeToPayDays": 30,
      "invoicesPaidLateByNumber": 0.15,
      "invoicesPaidLateByValue": 0.13,
      "validReportCount": 142
    },
    {
      "rowKey": "sic:2025:s",
      "rowType": "sector",
      "reportingYear": 2025,
      "label": "Other service activities",
      "code": "S",
      "timeToPayDays": 31,
      "invoicesPaidLateByNumber": 0.12,
      "invoicesPaidLateByValue": 0.12,
      "validReportCount": 222
    }
  ]
}