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Housing (Scotland) Act 2025

Crown Application

Part 6 - Other Housing Matters

Housing revenue accounts

Section 78 - Transfer of funds into the housing revenue account

194.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.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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