This briefing paper provides an overview of local authority housing finance in Wales. It includes sections on:
- Introduction
- Housing Revenue Account - Income & Expenditure Account
- Statement of Movement of the HRA Balance
- Income
- Expenditure
- Adjustments in the Income & Expenditure Account
- Adjustments between accounting basis and regulatory funding basis
- Notional Housing Revenue Account
- Resource Accounting
- Notional Income
- Notional Expenditure
- An example HRA and Notional Account
- Major Repairs Allowance
- Potential Reform of the Housing Revenue Account financing system
- Self-Financing in Wales
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