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.

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

43. In 2020-21, provisional figures show 37% (£250m) of the funding for HRA capital expenditure was from borrowing, 29% came from the Housing Revenue Account (CFCR) (£190m), whilst 19% (£124m) came from capital grants from the Scottish Government..

44. Councils raised £4m of capital receipts from asset sales in 2020-21. 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. Historically RtB sales contributed a substantial amount of capital receipts for HRA but this is no longer the case. 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, 2020 21 (Provisional
Pie chart showing funding source of housing revenue account capital expenditure, in Scotland, in 2020-21. Figures are provisional outturn.

Scottish Government POBE 2021.


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

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 - Capital Return from Local Authorities.


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



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