Housing Revenue Account (HRA) Statistics: Scottish Local Authority Council Housing Income and Expenditure 2024-25 (near actuals) and 2025-26 (estimates)

1. Introduction

This publication reports on council housing income and expenditure. Trends are 1997-98 to 2024-25 (near actuals) to 2025-26 (budgeted estimates). Near actuals are un-audited. Councils use this data to monitor/ plan housing finances. The requirement to account for HRA is laid out in sections 203(1) and 204(4) of the Housing (Scotland) Act 1987. This publication is accompanied by excel tables Historical HRA data are available. Figure may be affected by rounding.

Six councils transferred their housing stock to the housing association sector including: Glasgow City, Dumfries and Galloway, the Scottish Borders, Argyll, and Bute, Na h-Eileanan Siar and Inverclyde. Therefore, data are not reported for these councils.

Some of the capital investment figures at the end of this publication are taken from different Scottish Government sources including the Local Finance Return Capital and Revenue (LFR CR) statistics and the Local Government Provisional Outturn and Budget Estimates (POBE) statistics.

If there is a surplus (income exceeds expenditure) this may be transferred into the councils’ housing capital expenditure accounts for housing capital projects. Councils can borrow to fund capital expenditure but with tight restrictions. Revenue can be used for both revenue and capital projects, but capital can only be used for capital projects. Capital expenditure is additional to HRA expenditure.

The HRA asks councils about the extent and nature of any consultation they had undertaken with tenants in the previous year, for example, in terms of how the HRA budget had been spent or plans for future HRA expenditure. A framework for the involvement of landlords and tenants regarding the HRA is set out in A Framework for Supporting Tenant Involvement and the HRA Guide Implementation. Data on this are reported in the tables.

In 2022 the Scottish Government added two questions to the HRA survey to gather information on councils’ income and expenditure on Gypsy/Traveller accommodation. The data gathered will add to the Scottish Government evidence-based on Gypsy/Traveller Accommodation, helping it understand the costs of running Gypsy/Traveller sites and rental income generated. Data on this are reported in the tables. It will help build an understanding to inform future policy as part of wider work being progressed under the second joint Scottish Government and COSLA Gypsy/Traveller Action Plan.