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.

Funding of capital expenditure (chart 15) (table 23)

43. The 2019-20 capital expenditure figures below are taken from the Scottish Government Capital Provisional Outturn and Budget Estimate (CPOBE) 2020 return, rather than the HRA statistics return. These figures are provisional figures for 2019-20 and are therefore 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.

44. In 2019-20, provisional figures show 48 per cent (£454m) of the funding for HRA capital expenditure was from borrowing, 27% came from the Housing Revenue Account (CFCR) (£253m), whilst 18% (£172m) came from capital grants from the Scottish Government. Councils raised £33m of capital receipts from asset sales in 2019-20.

45. As noted earlier the provision to end RtB - with a two year notice period - was included in the Housing (Scotland) Act 2014 and the scheme subsequently closed to all new applicants on 31 July 2016. However, capital receipts can also come from sales of housing land following demolition, or voluntary sales to private individuals and businesses and other parts of the wider public sector and transfers of small groups of properties to housing associations or transfers of HRA assets to other parts of the Local Authority.

Chart 15: Funding of HRA capital expenditure, Scotland, 2019-20 (Provisional Outturn)
Pie chart showing funding source of housing revenue account capital expenditure, in Scotland, in 2019-20. Figures are provisional outturn.


Scottish Government CPOBE 2020.


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



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