Local Authority Housing Income and Expenditure: 1997-1998 to 2017-2018 (near actuals) and 2018-2019 (estimates)

Housing Revenue Account Statistics 2017-2018 including statistics bulletin, tables, charts, survey form and guidance.

Funding of capital expenditure (chart 15)

40. In 2017-18 thirty-eight per cent (£260m) of the funding for capital expenditure was from borrowing, 36% came from the Housing Revenue Account (CFCR) (£246m), whilst 10% (£71m) came from capital grants from the Scottish Government. Councils raised around £72m of capital receipts from asset sales in 2017-18.  

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, they 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 16: Funding of ALL capital expenditure, Scotland, 2017-18

Chart 16: Funding of ALL capital expenditure, Scotland, 2017-18


Scottish Government - Capital Return from Local Authorities. 


Email: charles.brown@gov.scot

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