Housing Revenue Account (HRA) Statistics: Scottish Local Authority Housing Income and Expenditure 1997-98 to 2021-22 (actuals) 2022-23 (estimates)

An annual statistical publication which details Local Authority council housing income and expenditure including amount, type and balance at the end of the year.

This document is part of a collection

1. Introduction

1.1 This statistical publication provides annual trends in on Scottish local authority housing income and expenditure. The data are used by councils to monitor, manage and plan housing finances. Notes accompanying the charts are at Annex A.

1.2 The data cover the period 1997-98 to 2021-22 near actuals up to budgeted estimates for 2022-23 which may be revised next year. Near actuals refer to un-audited figures. Audit Scotland finish the annual auditing process in September. The data in this publication are checked by the Chartered Institute of Public Finance and Accountancy.Some figure may be affected to round.
1.3 Most authorities provided a COVID-19 commentary, with some authorities reporting that they are now catching up on backlogs and slippage due to the pandemic. Some figures for 2021-22 (actuals) and 2022-23 (estimates) may have been impacted by COVID-19 restrictions. Some impacts reported include 1) rent arrears have increased whilst at the same time there has been an under-recovery of debt which in turn has reduced HRA income 2) an increase in void properties due to difficulties in being able to re-let property given restricted access to properties 3) a pause in new house building as contractors were moved-off construction site 4) a pause in repairs and maintenance to properties as contractors and trades people were unable to gain access to properties and 5) an increase in expenditure on cleaning and PPE.

1.4 Whilst it is not possible to quantify these impacts on the statistics they should be borne in mind when comparing with previous years or when making any comparisons between authorities (as different authorities experienced different impacts in many cases and they were not necessarily universal).

1.5 Some of the capital investment figures at the end of this publication are taken from two Scottish Government local government finance statistics including the Local Finance Return Capital and Revenue (LFR CR) statistics and the Local Government 2021-22 Provisional Outturn and 2022-23 Budget Estimates (POBE) statistics.

1.6 The HRA statistical publication is accompanied by tables and charts. Historical HRA data are available.

1.7 Six councils transferred their housing stock to the housing association sector. This affects comparisons over time. 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.

1.8 The requirement to separately account for the income and expenditure associated with council-owned stock in Scotland is laid out in sections 203(1) and 204(4) of the Housing (Scotland) Act 1987.

1.9 If there is an HRA surplus i.e. HRA income exceeds HRA expenditure, this may be transferred into the councils' housing capital expenditure accounts to be spent on housing capital investment projects.

1.10 As authorities can borrow to fund capital expenditure, there is a clear separation between the revenue and capital accounts. There are tight restrictions on how capital resources can be used. In general, this means that revenue resources can be used for both revenue and capital projects, but capital resources can only be used to fund capital projects. As such capital expenditure is separate to, and in addition to, any HRA expenditure on housing.


Email: chma@gov.scot

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