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.

Housing revenue income and expenditure (charts 2a & 2b)

10. In 2017-18, rents from council houses account for around 94% of revenue income to the HRAs. Managing and maintaining the houses accounts for nearly 67% of the expenditure, while loan charges (i.e. the cost of servicing housing debt) account for just under 30%. 

11. Other sources of income for Local Authorities include rents on hostels and other properties such as garages or lock-ups and also interest and other charges to tenants for special services. Money is also spent on things such as, upkeep of hostels (in some council areas) and other properties, writing-off rent arrears and paying council tax on void properties.

12. The cost of maintaining and managing housing stock is usually less than the income received i.e. council housing makes a revenue surplus at the Scottish level. This remaining income (the surplus) is used to fund capital investment in the council housing stock as part of the Capital Programme. The use of income in this way is known as Capital Funded from Current Revenue (CFCR).

13. In 2017-18 total HRA income (net) totalled £1.18bn across Scotland and total expenditure was just over £940m. Further details of expenditure and income are set out in Chart 2(a) and 2(b) below. At year end, when income is compared to expenditure there was a surplus of £236m, £228m was transferred to councils’ housing capital expenditure accounts and then invested on housing capital projects including new build council houses and enhancements to existing council stock (in addition to any day-to-day maintenance).

Chart 2a: Source of HRA revenue INCOME, Scotland, 2017-18

Chart 2a: Source of HRA revenue INCOME, Scotland, 2017-18

Chart 2b: HRA revenue EXPENDITURE, Scotland, 2017-18

Chart 2b: HRA revenue EXPENDITURE, Scotland, 2017-18


Scottish Government, Communities Analytical Division - based on Housing Revenue Account return provided by Scottish Local Authorities.


Email: charles.brown@gov.scot

Back to top