Issue details

Appropriation of Land between General Fund and Housing Revenue Account

The Council has a number of property assets where a decision has been made to bring forward affordable housing and it is proposed that they now be appropriated to, and held in, the Housing Revenue Account (HRA).

There are other sites, currently held in the HRA but being used, or proposed for use, for service provision, which requires them to be appropriated into the General Fund

An accounting adjustment is required to deal with the movements of property assets in to/out of what is a statutorily ring-fenced account.

Decision type: Non-key

Decision status: For Determination

Notice of proposed decision first published: 16/10/2023

Decision due: 18 Jun 2024 by Cabinet

Lead member: Cllr Phil Alford, Cabinet Member for Housing

Lead director: James Barrah (Director - Assets)

Department: Assets

Contact: Robert Scott, Senior Estates Manager Email: Tel: 01225 713142.

Consultation process

This report is procedural only and therefore consultation will be limited to relevant Council officers.


Standard consultees and relevant council officers.


  • Various Sites. Appropriation of Property Assets held in the General Fund into the Housing Revenue Account and the appropriation of property out of the Account into the General Fund.