Housing Revenue Account (HRA) Statistics: Scottish Local Authority Council Housing Income and Expenditure 2024-25 (near actuals) and 2025-26 (estimates)
Annual statistics detailing the income and expenditure for council housing for Scottish Local Authorities. Includes type of income and expenditure and balance at the end of the financial year.
3. Key Findings
Council housing income and expenditure - total HRA housing income was £1.397bn in 2024-25, of which £932m was spent on the supervision, management and maintenance of housing and £406m on loan charges. This left a surplus of £144m which was transferred to the council’s housing capital expenditure account to invest in new council houses and stock improvements.
Council housing stock and rents - there were 323,115 council houses in Scotland as at March 2025. This is an increase of 3,149 houses since March 2024. Average rent per house was £86.32 per week in 2024-25, up by £4.00 on 2023-24.
Management and maintenance of stock - average expenditure on management/ maintenance was £2,847 per house in 2024-25. Average supervision/ management costs were £1,073 per house. Average repairs/ maintenance costs was £1,774 per house.
Empty properties and rent arrears - councils lost £39m due to all empty properties in 2024-25 or 2.6% of rental income on these properties. Rent arrears on all council properties was £112m, down £1.8m (-1.6%) on last year, representing 7.5% of rental income on these properties. This is the second year that a decrease in rent arrears has been seen.
Housing debt - in 2024-25 councils spent £406m on loan charges to the HRA (interest, capital repayment and loan fund expenses). Total estimated council housing debt stood at £5.818bn in 2024-25 an increase of £302m (5.48%) on last year. Councils borrow money to build new properties and improve existing stock.
Tenant participation - in 2024-25 twenty-three councils had undertaken tenant consultation about the HRA. Rent setting and affordability were a common topics using a diverse range of methods including tenant consultation, newsletters and meetings.
Gypsy/ Travellers – seven councils reported HRA income and expenditure on Gypsy/ Traveller accommodation. This includes rental income £744K, supervision and management expenditure £404K, repairs and maintenance £398K and rent arrears £160K.
Contact
Email: chma@gov.scot