Guidance

Housing revenue account manual: 2006 to 2007 edition

Guidance for housing authorities in England about rules for the housing revenue account and the payment of subsidy to support it.

Document

Housing revenue account manual: 2006 to 2007 edition

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alternativeformats@communities.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This manual describes the statutory rules governing both the keeping of the housing revenue account and the payment of subsidy to support it. It applies to English housing authorities.

It also describes the policy behind these rules and explains their practical application.

Finally, it places the housing revenue account and subsidy arrangements in the wider context of public expenditure and the local government capital finance system.

Published 30 July 2007