Housing revenue account: item 8 credit and item 8 debit determination

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


The Item 8 Credit and Item 8 Debit (General) Determination from 1 April 2017

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As part of the housing revenue account 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 determination contains provisions on how these items should be treated in the housing revenue account after the transitional period ends.

Published 24 January 2017