Housing Revenue Account - An Introduction - Briefing Paper

This briefing paper provides an introduction and overview of the housing revenue account. It covers:

• Introduction
• Basic Accounting
• The difference between capital and revenue expenditure
• Capital Income (or Capital Receipts) and Revenue Income
• Paying for Revenue and Capital Expenditure
• Borrowing and Capital Financing Charges
• Budget and Closedown
• The difference between a Local Authority Housing Revenue Account and General Fund
• Housing Revenue Account - an example
• Expenditure
• Operating Expenditure
• Movement on the Housing Revenue Account Balance
• Adjustment between accounting basis and funding basis
• Self-Financing
• The Housing Revenue Account Ring Fence
• What is Capital Expenditure
• Housing Revenue Account Capital Programme - an example
• The financing of housing capital expenditure
• Major Repairs Reserve
• Borrowing
• Capital Receipts
• Revenue Contributions to Capital Outlay
• Government Grants
• Recent Developments

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