Housing Revenue Account (HRA) statistics: Scottish local authority housing income and expenditure 2018-2019 (actuals) and 2019-2020 (estimates)

This bulletin presents statistics on Local Authority housing income and expenditure in Scotland from their Housing Revenue Accounts (HRAs)statistical returns.


This annual publication provides information on recent trends in:

  • The balance of HRA housing income and expenditure - the amount councils earned from housing and other council stock, how they spent this income and whether there was a surplus or deficit at year end.
  • Council housing stock and rents - the number of council homes and the average weekly rent.
  • HRA expenditure on management and maintenance of stock - the amount councils spent on housing maintenance, repairs and management.
  • Lost income due to empty properties and rent arrears - including the number of current and former tenants in arrears and the amount of arrears.
  • Housing debt - the amount spent on loan charges, interest, capital repayment and loan fund expenses.
  • Additional Capital Expenditure - on new build council housing and enhancements to existing council stock.
  • Tenant Participation - in how the HRA funds are managed.

These data are used by councils to monitor, manage and plan housing finances. The HRA survey data are checked by the Chartered Institute of Public Finance and Accountancy. 2018-19 data are actuals (unaudited) whilst 2019-20 are estimates. The bulletin is accompanied by tables, charts, the survey form and guidance. Some of the captial investment figures are taken from a different source, the Scottish Government Local Finance returns, CRFinal (actual, 2017-18) and CPOBE (provisional, 2018-19) Historical data are available at https://www2.gov.scot/Topics/Statistics/Browse/Housing-Regeneration/HSfS/HRAmainpage.


Email: Charles.Brown@gov.scot

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