Housing Revenue Account (HRA) Statistics: Scottish Local Authority Housing Income and Expenditure 1997-98 to 2022-23 (near actuals) & 2023-24 (budgeted estimates)

Data and Methodology

A set of tables and charts 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.

These statistics are audited by the CIPFA.