Guidance

Operation of the Housing Revenue Account ring-fence

Guidance for local authorities on certain aspects of the Housing Revenue Account.

From:
Department for Levelling Up, Housing and Communities and Ministry of Housing, Communities & Local Government
Published
10 November 2020

Applies to England

Documents

Operation of the Housing Revenue Account ring-fence

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Details

This guidance updates and replaces Circular 8/95 published by the former Department of the Environment (DoE), to which the Ministry of Housing, Communities and Local Government (MHCLG) is a successor.

This guidance restates ministers’ established policy for the HRA and introduces no new issues of principle. However, it does highlight the need to be fair to both tenants and council taxpayers and that there should be a fair and transparent apportionment of costs between the HRA and General Fund.

Published 10 November 2020

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