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.


1 Near actual figures refer to un-audited figures. The auditing of these figures is overseen by Audit Scotland who finish the auditing process in September of each year. The figures in this bulletin are collected before that time.

2 The transfers were: from 2003 – Glasgow City, Dumfries and Galloway, the Scottish Borders – just over 100,000 houses transferred, from 2006 - Argyll and Bute, Na h-Eileanan Siar – just over 7,000 houses transferred, from 2007 - Inverclyde – just under 8,000 houses transferred.

3 As this includes un-let house the actual amount of rent paid by tenants is likely to be slightly higher.

4 For example the rent figures produced by the Scottish Housing Regulator.

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



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