The Housing Revenue Account

Published on September 8, 2021

Published on September 8, 2021

The Housing Revenue Account (HRA) is a local authority account for the running of council-owned housing stock and closely related services or facilities that benefit council tenants.

It is a ring-fenced account held within a local authority’s General Fund.

Any local authority that has more than 200 homes must have a Housing Revenue Account.

Our briefing provides useful information for council tenants and others about the devolution of the HRA, the history of its ringfencing and what it can and can’t be used for.