OpenLegislation

Part II Debits to the Account

England and Wales

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.

  1. Item 1: expenditure on repairs, maintenance and management
  2. Item 2: capital expenditure
  3. Item 3: rents, rates, taxes and other charges
  4. Item 4: rent rebates
  5. Item 5: sums payable under section 80ZA
  6. Item 5A: sums payable under section 170 of the Localism Act 2011
  7. Item 5B: sums payable under section 134 of the Housing (Wales) Act 2014
  8. Item 6: contributions to Housing Repairs Account
  9. Item 7: provision for bad or doubtful debts
  10. Item 8: sums calculated as determined by Secretary of State
  11. Item 9: debit balance from previous year
  12. Item 10: sums directed by Secretary of State or National Assembly for Wales
  13. Item 11: payments under section 86 of the Housing and Planning Act 2016