Housing (Financial Provisions) (Scotland) Act 1972

23 The housing revenue account

(1) Subject to the provisions of this section and of Schedule 4 to this Act, every local authority shall for the year 1972-73 and subsequent years keep an account (to be called " the housing revenue account") of the income and expenditure of the authority in respect of—

(a) all houses and other buildings which have been provided after 12th February 1919 for the purpose of—

(i) Part III of the [1925 c. 15.] Housing (Scotland) Act 1925, or

(ii) any enactment relating to the provision of housing accommodation for the working classes repealed by that Act, or

(iii) Part V of the [1950 c. 34.] Housing (Scotland) Act 1950, or

(iv) Part VII of the Act of 1966 ;

(b) all land which after the said date has been acquired or appropriated for the purposes of any of the enactments mentioned or referred to in paragraph (a) above including—

(i) all land which is deemed to have been acquired under Part III of the said Act of 1925 by virtue of section 15(4) of the [1935 c. 41.] Housing (Scotland) Act 1935, and

(ii) any structures on such land which were made available to a local authority under section 1 of the [1944 c. 36.] Housing (Temporary Accommodation) Act 1944;

(c) all dwellings in respect of which the Secretary of State has undertaken to make an exchequer contribution to the local authority under section 35 of the said Act of 1935;

(d) all dwellings provided or improved by the local authority in accordance with improvement proposals approved by the Secretary of State under—

(i) section 2 of the [1949 c. 61.] Housing (Scotland) Act 1949, or

(ii) section 105 of the said Act of 1950, or

(iii) section 13 of the Act of 1968,

and all land acquired or appropriated by the authority for the purpose of carrying out such proposals ;

(e) all houses in a housing treatment area which have been purchased by the local authority under section 5 of the Act of 1969 for the purpose of bringing them or another house up to the tolerable standard.

(2) Where a house is for the time being vested in a local authority by reason of the default of any person in carrying out the terms of any arrangements under which assistance in respect of the provision, reconstruction or improvement of the house has been given under any enactment relating to housing, the house shall be deemed for the purposes of subsection (1) above to be a house which has been provided by the authority under Part VII of the Act of 1966..

(3) There shall not be included among the houses, buildings or land in respect of which the local authority are required by subsection (1) above to keep a housing revenue account—

(a) a building provided or converted for use as a hostel or as part of a hostel and approved by the Secretary of State for the purposes of section 27(1) of the [1949 c. 61.] Housing (Scotland) Act 1949 or section 89(1) of the [1950 c. 34.] Housing (Scotland) Act 1950 or section 21(1) of the Act of 1968 except in the case of a building which the Secretary of State is satisfied has ceased to be used as a hostel or part of a hostel;

(b) any house or land which the local authority have provided expressly for sale.

(4) A local authority may, with the consent of the Secretary of State, include in or exclude from the housing revenue account any individual house or other property or categories of houses or other properties.

(5) The Secretary of State may make a direction either generally or in relation to specified properties that any category of house or other property shall be included in or excluded from the housing revenue account of a local authority.

(6) The houses and other property to which a local authority's housing revenue account relates shall include any property brought within the account before the commencement of this Act—

(a) with the consent of the Secretary of State given under section 60(1)(f) of the Act of 1968, or

(b) by virtue of subsection (2) of the said section 60 (houses vesting in local authority on default of another person).

(7) The provisions of Schedule 4 to this Act shall have effect as respects the keeping of the housing revenue account.