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.

Funding of capital expenditure (chart 15)

39. The capital expenditure figures below are taken from a different source than the HRA statistics return. These capital investment figures are taken from the Scottish Government Capital Provisional Outturn and Budget Estimate (CPOBE) Return 2018-19. The figures discussed here are provisional outturn figures and are therefore subject to revision. Final, audited capital expenditure figures will be published next year.

40. In 2018-19, provisional figures show 43 per cent (£319m) of the funding for HRA capital expenditure was from borrowing, 34% came from the Housing Revenue Account (CFCR) (£251m), whilst 13% (£98m) came from capital grants from the Scottish Government. Councils raised around £20m of capital receipts from asset sales in 2018-19.

41. 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. 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, 2018-19, Provisional Outturn1

Chart 15: Funding of HRA capital expenditure, Scotland, 2018-19, Provisional Outturn


Scottish Government Capital Returns, CPOBE (2018-19).


1. This includes grants made to 3rd parties to fund capital expenditure funded from capital grants.


Email: Charles.Brown@gov.scot

Back to top