Housing Revenue Account (HRA) Statistics: Scottish Local Authority Housing Income and Expenditure 2023-24 (near actuals) and 2024-25 (estimates)

3. Key Findings

Council housing income and expenditure - total HRA housing income was £1.437bn in 2023-24, of which £912m was spent on the supervision, management and maintenance of housing and £343m on loan charges. This left a surplus of £122m which was transferred to the council’s housing capital expenditure account to invest in new council houses and stock improvements.

Council housing stock and rents - there were 319,966 council houses in Scotland as at March 2024. This is an increase of 2,756 houses since March 2023. Average rent per house was £82.32 per week in 2023-24, up by £3.25 on 2022-23.

Management and maintenance of stock - average expenditure on management/ maintenance was £2,810 per house in 2023-24. Average supervision/ management costs were £1,110 per house. Average repairs/ maintenance costs was £1,700 per house.

Empty properties and rent arrears - councils lost £39.7m due to all empty properties in 2023-24 or 2.8% of rental income on these properties. Rent arrears on all council properties was £114m, up £0.3m (0.3%) on last year, representing 8.2% of rental income on these properties. Arrears have risen steadily since March 2013 [note – rent arrears on all properties was revised down slightly for Highland council and this is reflected in revised Scotland totals. This change was made in Table 16(a) and 16(c) in the Excel tables accompanying this publication]..

Housing debt - in 2023-24 councils spent £343m on loan charges to the HRA (interest, capital repayment and loan fund expenses). Total estimated council housing debt stood at £5.516bn in 2023-24 an increase of £532m (10.7%) on last year. Councils borrow money to build new properties and improve existing stock.

Tenant participation - in 2023-24 twenty-four councils had undertaken tenant consultation about the HRA. Rent setting, options and affordability was a common topic using a diverse range of method including tenant conferences, newsletter and meetings.

Gypsy/ Travellers - councils reported HRA income and expenditure on Gypsy/ Traveller accommodation including rental income £635K, supervision and management expenditure £289K, repairs and maintenance £321K and rent arrears £68K.