Housing Revenue Account (HRA) Statistics: Scottish Local Authority Housing Income and Expenditure 2023-24 (near actuals) and 2024-25 (estimates)

3. Key Findings

Council housing income and expenditure - total HRA housing income was £1.437bn in 2023-24, of which £912m was spent on the supervision, management and maintenance of housing and £343m on loan charges. This left a surplus of £122m which was transferred to the council’s housing capital expenditure account to invest in new council houses and stock improvements.

Council housing stock and rents - there were 319,966 council houses in Scotland as at March 2024. This is an increase of 2,756 houses since March 2023. Average rent per house was £82.32 per week in 2023-24, up by £3.25 on 2022-23.

Management and maintenance of stock - average expenditure on management/ maintenance was £2,810 per house in 2023-24. Average supervision/ management costs were £1,110 per house. Average repairs/ maintenance costs was £1,700 per house.

Empty properties and rent arrears - councils lost £39.7m due to all empty properties in 2023-24 or 2.8% of rental income on these properties. Rent arrears on all council properties was £118m, up £4.8m (4.3%) on last year, representing 8.6% of rental income on these properties. Arrears have risen steadily since March 2013.

Housing debt - in 2023-24 councils spent £343m on loan charges to the HRA (interest, capital repayment and loan fund expenses). Total estimated council housing debt stood at £5.516bn in 2023-24 an increase of £532m (10.7%) on last year. Councils borrow money to build new properties and improve existing stock.

Tenant participation - in 2023-24 twenty-four councils had undertaken tenant consultation about the HRA. Rent setting, options and affordability was a common topic using a diverse range of method including tenant conferences, newsletter and meetings.

Gypsy/ Travellers - councils reported HRA income and expenditure on Gypsy/ Traveller accommodation including rental income £635K, supervision and management expenditure £289K, repairs and maintenance £321K and rent arrears £68K.