Housing Revenue Account (HRA) statistics: Scottish local authority housing income and expenditure 2018-2019 (actuals) and 2019-2020 (estimates)

Capital investment (charts 13 & 14)

37. These capital investment figures are taken from the Scottish Government Capital Provisional Outturn and Budget Estimate (CPOBE) Return 2018-19. The figures discussed here are provisional outturn figures and are therefore subject to revision. Final, audited capital expenditure figures will be published next year.

38. Local Authorities' total, provisional, capital investment on housing, financed from all sources (including new borrowing, useable receipts and financed from the CFCR from the HRA surplus) in 2018-19 is £738m. This includes £389m on improvements to existing council houses, £286m on new council houses and £63m on all other capital expenditure^[6] . This expenditure is in addition to the day-to-day maintenance referred to above. The councils with the greatest capital investment in new council dwellings were the City of Edinburgh (around £47m) followed by South Lanarkshire (around £27m).

Chart 13: Gross HRA capital expenditure, Scotland¹, 1997-98 to 2017-18²

Source:

Scottish Government Capital Returns, CRFinal (2017-18).

Notes:

1. Six councils transferred their housing stock to the housing association sector, therefore HRA information is not available for them.
2. Dotted lines indicate breaks in comparability following the transfer of housing stock as follows:
from 2003-04 transfer of housing stock from Glasgow, Dumfries & Galloway and Scottish Borders,
from 2006-07 transfer of housing stock from Argyll & Bute and Eilean Siar,
from 2007-08 transfer of housing stock from Inverclyde.

Chart 14: Housing Revenue Account (HRA) Capital Expenditure and Financing, Provisional Outturn, 2018-19 (£000)¹

Source:

Scottish Government Capital Returns, CPOBE (2018-19)

Notes:

1. This includes grants made to 3rd parties to fund capital expenditure funded from capital grants.