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Council housing

The end of Right to Buy

The 'Right to Buy' scheme (which gives tenants the right to buy their rented home at a discounted price) ended for council and housing association tenants in Scotland on 31 July 2016.

Ending Right to Buy will prevent the sale of 15,000 homes over a 10-year period. It will protect the existing stock of social rented homes, and ensure social landlords can help people who need social housing.

Funding - Housing Revenue Accounts (HRA)

Councils must maintain a dedicated housing revenue account for their housing stock and submit their accounts to Audit Scotland.

We have produced Guidance on the Operation of Local Authority Housing Revenue Accounts (HRAs) in Scotland.

It summarises the legal basis for having a separate council landlord account and lists the accounting and auditing protocols which councils must adhere to.

This guidance reinforces the principles of the Scottish Housing Charter, and covers:

  • the HRAs' role
  • how it must work
  • who the resources in it are meant to benefit
  • what outcomes can be expected from those resources

Further information: