<EN xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:base="http://www.legislation.gov.uk/id/asp/2025/13" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/en.xsd" SchemaVersion="1.0" DocumentURI="http://www.legislation.gov.uk/asp/2025/13/notes" IdURI="http://www.legislation.gov.uk/id/asp/2025/13/notes"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
				<dc:identifier>http://www.legislation.gov.uk/asp/2025/13/section/78/notes</dc:identifier><dc:title>Explanatory Notes to Housing (Scotland) Act 2025</dc:title><dc:creator>Scottish Government</dc:creator><dc:language>en</dc:language><dc:publisher>King's Printer for Scotland</dc:publisher><dc:modified>2026-04-16</dc:modified>
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="self" type="application/xml" href="http://www.legislation.gov.uk/asp/2025/13/section/78/notes/data.xml"/>
				
				
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/asp/2025/13/section/78/notes/data.xht" title="HTML snippet"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/asp/2025/13/section/78/notes/data.html" title="HTML5"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="text/html" href="http://www.legislation.gov.uk/asp/2025/13/section/78/notes/data.htm" title="Website (XHTML) Default View"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/asp/2025/13/section/78/notes/data.csv" title="CSV"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/asp/2025/13/section/78/notes/data.pdf" title="PDF"/>
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/asp/2025/13/pdfs/aspen_20250013_en.pdf" title="Explanatory Note"/>
				
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="http://www.legislation.gov.uk/def/navigation/act/introduction" href="http://www.legislation.gov.uk/asp/2025/13/introduction" title="Act Introduction"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="http://www.legislation.gov.uk/def/navigation/act/toc" href="http://www.legislation.gov.uk/asp/2025/13/contents" title="Act Table of Contents"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/asp/2025/13/resources" title="More Resources"/>
				
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="http://purl.org/dc/terms/tableOfContents" href="http://www.legislation.gov.uk/asp/2025/13/notes/contents" title="Notes Table of Contents"/>
				<ukm:ENmetadata><ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="ScottishAct"/>
<ukm:DocumentStatus Value="final"/>
</ukm:DocumentClassification><ukm:Year Value="2025"/><ukm:Number Value="13"/><ukm:ISBN Value="9780105921080"/></ukm:ENmetadata>
				<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2025/13/pdfs/aspen_20250013_en.pdf" Date="2026-04-16" Title="Explanatory Note" Size="1102111"/></ukm:Alternatives>
			</ukm:Metadata><ExplanatoryNotes><ENprelims>
<Title><Citation URI="http://www.legislation.gov.uk/id/asp/2025/13" id="c00001" Class="ScottishAct" Year="2025" Number="0013">Housing (Scotland) Act 2025</Citation>
</Title>
<Number>13</Number>
<DateOfEnactment>
<DateText>6 November 2025</DateText>
</DateOfEnactment>
</ENprelims><Body><Division id="d00004" DocumentURI="http://www.legislation.gov.uk/asp/2025/13/notes/division/4" IdURI="http://www.legislation.gov.uk/id/asp/2025/13/notes/division/4"><Title>Crown Application</Title><CommentaryPart id="n00099" DocumentURI="http://www.legislation.gov.uk/asp/2025/13/notes/division/4/6" IdURI="http://www.legislation.gov.uk/id/asp/2025/13/notes/division/4/6"><Title><CitationSubRef id="c00183" URI="http://www.legislation.gov.uk/id/asp/2025/13/part/6" CitationRef="c00001" SectionRef="part-6">Part 6</CitationSubRef> - Other Housing Matters</Title><CommentaryDivision id="n00125" DocumentURI="http://www.legislation.gov.uk/asp/2025/13/notes/division/4/6/8" IdURI="http://www.legislation.gov.uk/id/asp/2025/13/notes/division/4/6/8"><Title>Housing revenue accounts</Title><CommentaryP1 id="n00126" DocumentURI="http://www.legislation.gov.uk/asp/2025/13/notes/division/4/6/8/1" IdURI="http://www.legislation.gov.uk/id/asp/2025/13/notes/division/4/6/8/1">
<Title><CitationSubRef id="c00221" URI="http://www.legislation.gov.uk/id/asp/2025/13/section/78" CitationRef="c00001" SectionRef="section-78">Section 78</CitationSubRef> - Transfer of funds into the housing revenue account</Title>
<NumberedPara id="paragraph-194" DocumentURI="http://www.legislation.gov.uk/asp/2025/13/notes/paragraph/194" IdURI="http://www.legislation.gov.uk/id/asp/2025/13/notes/paragraph/194"><Pnumber>194</Pnumber><Para>
<Text>This section modifies paragraph 2(1)(h) of schedule 15 of the 1987 Act so that a local authority must carry to the credit of its housing revenue account amounts equal to any income arising from a contribution out of its general fund (kept under section 93 of the Local Government (Scotland) Act 1973) that is receivable by the local authority for that year, being income relating to expenditure falling to be debited to the account for that year. It also modifies paragraph 2(5) of schedule 15 of the 1987 Act so that a local authority may, without the consent of the Secretary of State, carry to the credit of its housing revenue account, in addition to the amounts required by paragraph 2(1) to (4) of the schedule, such further amounts, if any, as they think fit.</Text>
</Para></NumberedPara>
</CommentaryP1></CommentaryDivision></CommentaryPart></Division></Body></ExplanatoryNotes></EN>