Housing Revenue Account (HRA) statistics: local authority housing income and expenditure 1997-1998 to 2019-2020 (near actuals) and 2020-2021 (budgeted estimates)

This annual publication provides information on trends in the balance of HRA housing income and expenditure; the amount Scottish councils earned from housing and other council stock, how they spent this income and whether there was a surplus or deficit at year end.

Capital investment (charts 13 & 14) (table 23)

41. These capital investment figures are not from the HRA data collection but are instead taken from the Scottish Government Capital Return (CR) Final (final, audited figures for all years up to and including 2018-19) and the Scottish Government Capital Provisional Outturn and Budget Estimate (CPOBE) 2020 return (provisional outturn figures for 2019-20). The provisional outturn figures are subject to revision. Final, audited capital expenditure figures will be published as part of the 2019-20 Scottish Local Government Finance Statistics (SLGFS) publication on 27 April 2021.

42. Local Authorities’ provisional capital investment on HRA housing, financed from all sources (including new borrowing, useable receipts and financed from the CFCR from the HRA surplus) in 2019-20 is just over £940m. This includes £451m on improvements to existing council houses, £417m on new council houses and £72m on all other capital expenditure[5]. This expenditure is in addition to the day-to-day maintenance referred to above. The councils with the greatest capital investment in new council dwellings were the City of Edinburgh (£76m) followed by Highland (£35m).

Chart 13: Gross HRA capital expenditure, Scotland, 1997-98 to 2018-19 (Actuals) 1
Line chart showing gross housing revenue account capital expenditure, in Scotland, from 1997-98 to 2018-19. Figures are actuals.


Scottish Government CR Final.


1. Vertical lines indicate breaks in comparability following transfer of housing stock as follows:

  • From 2003-04 transfer of housing stock from Glasgow City, Dumfries and Galloway and Scottish Borders,
  • From 2006-07 transfer of housing stock from Argyll and Bute and Na h-Eileanan Siar,
  • From 2007-08 transfer of housing stock from Inverclyde
Chart 14: Capital expenditure on house improvement and new building1, by Local Authority, 2019-20 (Provisional Outturn)
Bart chart showing capital expenditure on stock improvement and new build, by local authority, in 2019-20. Figures are provisional outturn.

Source: Scottish Government CPOBE 2020.


1. Six councils transferred their housing stock to the housing association sector, therefore HRA information is not available (n.a.) for them.

2. Other sources includes use of Council Tax discounts on second homes/ long term empty properties.



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