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SCHEDULES

SCHEDULE 4E+W The Keeping of the Housing Revenue Account

Part IIE+W Debits to the Account

For each year a local housing authority who are required to keep a Housing Revenue Account (“the account”) shall carry to the debit of the account amounts equal to the items listed in this Part of this Schedule.

Item 1: expenditure on repairs, maintenance and managementE+W

The expenditure of the authority for the year in respect of the repair, maintenance, supervision and management of houses and other property within the account, but not including expenditure properly debited to the authority’s Housing Repairs Account.

If the Secretary of State so directs, this item shall include, or not include, such expenditure as may be determined by or under the direction.

[F1 Item 2: capital expenditureE+W

Textual Amendments

Any expenditure of the authority in respect of houses and other property within the account—

(a) which is capital expenditure for the year; and

(b) which the authority decide should be charged to a revenue account for the year.

In this item “capital expenditure” means expenditure which is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance).]

Item 3: rents, rates, taxes and other chargesE+W

The rents, rates, taxes and other charges which the authority are liable to pay for the year in respect of houses and other property within the account.

F2 Item 4: rent rebatesE+W

Textual Amendments

...

Item 5: sums payable under section 80ZAE+W

F3...

Textual Amendments

[F4Item 5A: sums payable under section 170 of the Localism Act 2011E+W

Textual Amendments

F4Sch. 4 Pt. 2 Item 5A inserted (15.11.2011) by Localism Act 2011 (c. 20), ss. 170(9), 240(5)(n)

Sums payable for the year to the Secretary of State under section 170(4) or (5) of the Localism Act 2011 (interest etc charged as a result of late payment of settlement payments etc).]

[F5Item 5B: sums payable under section 134 of the Housing (Wales) Act 2014E+W

Textual Amendments

F5Sch. 4 Pt. 2 Item 5B inserted (18.11.2014) by Housing (Wales) Act 2014 (anaw 7), ss. 134(8), 145(2)

Sums payable for the year to the Welsh Ministers under section 134(3) or (4) of the Housing (Wales) Act 2014 (interest etc charged as a result of late payment of settlement payments etc).]

Item 6: contributions to Housing Repairs AccountE+W

Sums transferred for the year to the authority’s Housing RepairsAccount.

Item 7: provision for bad or doubtful debtsE+W

The following, namely—

(a) any sums credited to the account for the year or any previous year under item 1 or 2 of Part I of this Schedule which, in the opinion of the authority, are bad debts which should be written off; and

(b) any provision for doubtful debts which, in their opinion, should be made in respect of sums so credited.

If the Secretary of State so directs, no sums shall be debited under paragraph (a) above, and no provision shall be debited under paragraph (b)above, except (in either case) in such circumstances and to such extent as maybe specified in the direction.

Item 8: sums calculated as determined by Secretary of StateE+W

Sums calculated for the year in accordance with such formulae as the Secretary of State may from time to time determine.

In determining any formula for the purposes of this item, the Secretary of State may include variables framed (in whatever way he considers appropriate) by reference to such matters relating to the authority, or to (or to tenants of) houses or other property which are or have been within the account, as he thinks fit.

Item 9: debit balance from previous yearE+W

Any debit balance shown in the account for the previous year.

This item does not include any such balance so shown which is carried to the debit of some other revenue account of the authority in accordance with paragraph 1 of Part III of this Schedule.

[F6Item 10: sums directed by Secretary of State or National Assembly for WalesE+W

Textual Amendments

F6Sch. 4 Pt. 2 Item 10 inserted (18.11.2003 for E. and 27.11.2003 for W. for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(6), Sch. 7 para. 33(5); S.I. 2003/2938, art. 3(a) (with art. 8, Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Any sums which for the year the authority is required, by reason of a direction given by the appropriate person, to carry from the account to the credit of some other revenue account of theirs.

A direction under this item may require the transfer of sums calculated in accordance with formulae specified in the direction, and any formula so specified may include variables framed (in whatever way the appropriate person considers appropriate) by reference to such matters as the appropriate person thinks fit.

In giving a direction under this item, the appropriate person may (in particular) take into account the effect of such a direction on—

(a) other revenue accounts in the authority’s relevant fund,

(b) the amounts of council tax falling to be set by the authority under section 30 of the Local Government Finance Act 1992, and

(c) the authority’s budget requirement under section 32(4) of that Act.

In this item the reference to the authority’s “relevant fund” is—

(a) in relation to England, to the authority’s general fund within the meaning of section 91(2) of the Local Government Finance Act 1988, and

(b) in relation to Wales, to the authority’s council fund within the meaning of section 38(1) of the Local Government (Wales) Act 1994.]

[F7Item 11: payments under section 86 of the Housing and Planning Act 2016E+W

Textual Amendments

F7Sch. 4 Pt. 2 Item 11 inserted (1.10.2016) by Housing and Planning Act 2016 (c. 22), ss. 88(3), 216(3); S.I. 2016/956, reg. 2(a)

Any sums payable for the year to the Secretary of State under regulations made in reliance on section 86 of the Housing and Planning Act 2016 (rents for high income social tenants: payment by local authority of increased income to Secretary of State).]