Consultation outcome

Housing revenue account: draft item 8 credit and item 8 debit (general) determination

• From: Ministry of Housing, Communities & Local Government
• Published: 26 May 2016

Applies to England

This consultation has concluded

Detail of outcome

The Housing revenue account: item 8 credit and item 8 debit determination was published on 24 January 2017.

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Original consultation

Summary

Proposals for the treatment of impairment and depreciation in housing revenue accounts of local authorities in England from 1 April 2017.

This consultation ran from
26 May 2016 to 11:45pm on 8 July 2016

Consultation description

As part of the Housing Revenue Account (HRA) self-financing settlement in 2012, substantial changes were made to the accounting treatment of capital assets. A 5 year transitional period was put in place to help local authorities manage the impact of these changes by allowing them to “reverse out” impairment charges.

This consultation contains proposals on how these items should be treated in the HRA after the transitional period ends.

Documents

Housing revenue account: draft item 8 credit and item 8 debit (general) determination

Ref: ISBN 978-1-4098-4844-8

PDF, 358 KB, 14 pages

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Published 26 May 2016