Housing Revenue Account (HRA) Statistics: Scottish Local Authority Housing Income and Expenditure 1997-98 to 2020-21 (actuals) 2021-22 (estimates)

This annual publication presents statistics on Local Authority housing income and expenditure 2020-21 (actuals) and 2021-22 (estimates) including the balance at the end of the year, stock, rents, management and maintenance, empty properties, rent arrears, capital expenditure and borrowing.

This document is part of a collection

Housing Revenue Account (HRA) Statistics: Scottish Local Authority Housing Income and Expenditure
1997-98 to 2020-21 (actuals) 2021-22 (estimates)


This annual publication provides information on recent trends in:

  • the balance of HRA housing income and expenditure
  • Council housing stock and rents
  • HRA expenditure on management and maintenance of stock
  • lost income due to empty properties and rent arrears
  • housing debt
  • additional capital expenditure
  • tenant participation in the HRA

Some of the figures included in this bulletin for 2020-21 (actuals) and 2021-22 (estimates) may have been impacted on number by restrictions due to the COVID-19-19 Pandemic. Further information about the impacts is available at paragraphs 8 to 12.

Stirling council was unable to make a survey return this year due to workforce restructuring. Data has been rolled over from last year, 2019-20 (actuals) and 20-21(estimates). This data has been used for all Stirling council analysis included in this bulletin, tables and chart and has been used to contribute to all Scotland totals.

These data are used by councils to monitor, manage and plan housing finances. The HRA survey is checked by the Chartered Institute of Public Finance and Accountancy. 2020-21 data are actuals (unaudited). 2021-22 are estimates.

Some of the capital investment figures at the end of this bulletin are taken from local government finance data collections rather than the HRA data collection.

The bulletin is accompanied by tables, charts and survey form/ guidance. Historical HRA data are available at: https://www2.gov.scot/Topics/Statistics/Browse/Housing-Regeneration/HSfS/HRAmainpage. and Housing Statistics for Scotland - Housing Revenue Account (nrscotland.gov.uk).

Key Points

Balance of HRA housing income and expendiure:

  • Total HRA housing income was £1.28bn in 2020-21, of which £660m was spent on the supervision, management and maintenance of housing and £288m on loan charges.
  • This left a surplus of £237m which was transferred to the council's housing capital expenditure account and to invest in new council houses and stock improvements.
  • In 2020-21, rent rebate subsidy for council house tenants was £480m or 39% of total income from standard rents.

Scottish council housing stock and rents:

  • There were 314,199 council houses in Scotland as at March 2021. This is an increase of 2,960 houses since March 2020. The number is forecast to rise to 316,463 (up 2,264) by March 2022.
  • Average rent per house was £75.76 per week in 2020-21, up by just over £2.47 on 2019-20. In 2020-21 average rents ranged from £61.49 per week in Moray to £97.46 in the City of Edinburgh.

Management and maintenance of stock:

  • Average expenditure on management and maintenance was £2,063 per house in 2020-21. Within this supervision and management costs were £891 per house, whilst repairs and maintenance costs were £1,173 per house.

Empty properties and rent arrears:

  • Councils lost £27m due to all empty properties (void losses) on all properties in 2020-21 or 2.1% of the Standard Rental Income on these properties, slightly higher than last year but below the peak of 3.7% in 2002-03.
  • As at March 2021, rent arrears on all council properties was £89m, up £10.1m (12.9%) on last year, representing 7.1% of Standard Rental Income from these properties. These arrears have been rising steadily year on year since March 2013.
  • During the same period, the number of council tenants in arrears has increased by 589 tenants to 103,501 but the number of former tenants in arrears decreased by 336 to 28,700 as at March 2021[1].

Housing Debt:

  • In 2020-21 councils spent £288m on loan charges to the HRA (which includes interest, capital repayment and loan fund expenses), slightly more than in the previous year. Total estimated council housing debt stood at £4.23bn in 2020-21 an increase of £208m (5.2%) on the previous year. Councils borrow this money to improve and build council houses.


Email: chma@gov.scot

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