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 local government finance data collections. Figures up to and including 2019-20 are final, audited – the figures prior to 2019-20 are taken from the Capital Return (CR) Final return, this return was then integrated into the Local Financial Returns (LFRs) for 2019-20 and so 2019-20 data is taken from the LFR CR. Figures for 2020-21 are provisional outturn figures taken from the capital section of the 2021 Provisional Outturn and Budget Estimate (POBE) return. The provisional outturn figures are subject to revision, with final, audited figures to be published as part of the 2020-21 Scottish Local Government Finance Statistics (SLGFS) publication. As reported at paragraph eleven some councils reported that COVID-19 had affected house building.
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 2020-21 is £667m. This includes £267m on improvements to existing council houses, £342m on new council houses and £57m on other capital expenditure. 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 in 2020-21 were Highland (£40m) and Aberdeen City (£36m). Actual capital expenditure in 2019-20 was £889m.
Scottish Government LFR CR for 2019-20 and CR Final for all other years.
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
2. Figures may have been impacted on by the COVID-19 Pandemic restrictions. Consideration should be given to the impact of these restrictions when making any comparisons with other years.
Scottish Government POBE 2021.
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 of financing includes use of Council Tax discounts on second homes/ long term empty properties.
3. Figures may have been impacted on by the COVID-19 Pandemic restrictions. Consideration should be given to the impact of these restrictions when making any comparisons with other years.