http://www.legislation.gov.uk/id/ukpga/1989/42/schedule/4

http://www.legislation.gov.uk/ukpga/1989/42/schedule/4/part/II/2022-03-25

Local Government and Housing Act 1989

An Act to make provision with respect to the members, officers and otherstaff and the procedure of local authorities; to amend Part III of the LocalGovernment Act 1974 and Part II of the Local Government (Scotland) Act 1975 and to provide for a national code of local government conduct; to makefurther provision about the finances and expenditure of local authorities(including provision with respect to housing subsidies) and about companiesin which local authorities have interests; to make provision for and inconnection with renewal areas, grants towards the cost of improvement andrepair of housing accommodation and the carrying out of works of maintenance,repair and improvement; to amend the Housing Act 1985 and Part III of theLocal Government Finance Act 1982; to make amendments of and consequentialupon Parts I, II and IV of the Housing Act 1988; to amend the Local GovernmentFinance Act 1988 and the Abolition of Domestic Rates Etc. (Scotland) Act 1987and certain enactments relating, as respects Scotland, to rating andvaluation, and to provide for the making of grants; to make provision withrespect to the imposition of charges by local authorities; to make furtherprovision about certain existing grants and about financial assistance to andplanning by local authorities in respect of emergencies; to amend sections 102and 211 of the Local Government (Scotland) Act 1973; to amend the Local LandCharges Act 1975; to enable local authorities in Wales to be known solely byWelsh language names; to provide for the transfer of new town housing stock;to amend certain of the provisions of the Housing (Scotland) Act 1987 relatingto a secure tenant’s right to purchase his house; to amend section 47 of theRace Relations Act 1976; to confer certain powers on the Housing Corporation,Housing for Wales and Scottish Homes; to make provision about security oftenure for certain tenants under long tenancies; to provide for the making ofgrants and giving of guarantees in respect of certain activities carried onin relation to the construction industry; to provide for the repeal of certainenactments relating to improvement notices, town development and educationsupport grants; to make, as respects Scotland, further provision in relationto the phasing of progression to registered rent for houses let by housingassociations or Scottish Homes and in relation to the circumstances in whichrent increases under assured tenancies may be secured; and for connectedpurposes.

1989-11-16

text

text/xml

Statute Law Database

2024-06-14

Expert Participation

2022-03-25

Local Government and Housing Act 1989

s. 65(2)(b)(ii)

Public Audit (Wales) Act 2004

Sch. 2

para. 11

s. 73

art. 2

Sch. 1

Local Government and Housing Act 1989

s. 76A

76B

Wales Act 2014

s. 24(2)

s. 29(5)(b)

Local Government and Housing Act 1989

s. 87(1A)

Wales Act 2014

s. 24(5)

s. 29(5)(b)

Local Government and Housing Act 1989

Sch. 10 para. 5(4)(a)(b) and words

Leasehold and Freehold Reform Act 2024

Sch. 9

para. 8(a)

s. 124(3)

Local Government and Housing Act 1989

Sch. 10

para. 5(4A)

Leasehold and Freehold Reform Act 2024

Sch. 9

para. 8(b)

s. 124(3)

SCHEDULES

SCHEDULE 4 The Keeping of the Housing Revenue Account

Part II 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 management

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.

F2 Item 2: capital expenditure

Annotations:

Amendments (Textual)

Sch. 4 Pt. 2 Item 2 substituted (1.4.2004) by The Local Authorities (Capital Finance) (Consequential, Transitional and Saving Provisions) Order 2004 (S.I. 2004/533), arts. 1, 4

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 charges

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.

F3 Item 4: rent rebates

Annotations:

Amendments (Textual)

Sch. 4 Pt. 2 Item 4 repealed (1.4.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e)(f), Sch. 7 para. 33(4), Sch. 8 Pt. 1; S.I. 2003/2938, art. 6(d)(e)(i)(i) (with art. 8, Sch.)

...

Item 5: sums payable under section 80ZA

Annotations:

Amendments (Textual)

Sch. 4 Pt. 2 Item 5 omitted (20.3.2019) by virtue of Housing (Wales) Act 2014 (anaw 7), ss. 131(4)(b), 145(3); S.I. 2019/553, art. 2

F7...

F4Item 5A: sums payable under section 170 of the Localism Act 2011

Annotations:

Amendments (Textual)

Sch. 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 2014

Annotations:

Amendments (Textual)

Sch. 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 Account

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

Item 7: provision for bad or doubtful debts

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 State

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 year

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.

F1Item 10: sums directed by Secretary of State or National Assembly for Wales

Annotations:

Amendments (Textual)

Sch. 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

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.

F6Item 11: payments under section 86 of the Housing and Planning Act 2016

Annotations:

Amendments (Textual)

Sch. 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).