Housing Revenue Account Statistics - Council Housing Income and Expenditure 2025-26 (Near Actuals) and 2026-27 (Estimates)
These statistics set out local authority annual income and expenditure on their council housing by type and amount (£). They are presented at Scotland level and by local authority and time series are shown for some tables. There are also tables on council tenant participation.
4. Data and Methodology
A set of tables accompany this publication and can be accessed on the Scottish Government Housing Revenue Account statistics webpage. Historical data can also be found here.
The data are collected annual by the Scottish Government using an Excel-based survey. A full set of definitions which accompany the survey can be found on the tables accompanying this publication and these are available on the above website.
Completed survey forms are required to be signed off by the Director of Finance in each council. In Excel, the Scottish Government run a series of check on every variable for example that everything sums to total correctly and this includes cross-checks across related variables to see that the totals agree as they should. The checks also look for outlying or missing data. Where anomalies are found these are queried with councils. All the text and figures in this publication are double checked against the tables and charts by a senior member of the Scottish Government team. The HRA housing stock figures are compared to another source of these figures (when they are available) to check that they tally up correctly.
Contact
Email: chma@gov.scot