{
  "url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/part-1",
  "json_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/part-1.json",
  "legislation": "ssi/2007/165",
  "legislation_title": "The Registered Social Landlords Accounting Requirements (Scotland) Order 2007",
  "legislation_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007",
  "path": "schedule/part/1",
  "kind": "part",
  "number": "1",
  "heading": null,
  "text": "Note 1 – Particulars of turnover, operating costs and operating surplus or deficit\nTurnover\nOperating Costs\nOperating Surplus or Deficit\nOperating Surplus or Deficit for Previous Period of Account\n£\n£\n£\n£\nSocial lettings\nOther activities\nTotal\nTotal for previous period of account\nNote 2 – Particulars of turnover, operating costs and operating surplus or deficit from social letting activities\nGeneral Needs Housing\nSupported Housing Accommodation\nShared Ownership Housing\nOther (describe)\nTotal\nTotal for previous period of account\n£\n£\n£\n£\n£\n£\nRent receivable net of service charges\nService charges\nGross income from rents and service charges\nLess voids\nNet income from rents and service charges\nGrants from the Scottish Ministers\nOther revenue grants\nTotal turnover from social letting activities\nManagement and maintenance administration costs\nService costs\nPlanned and cyclical maintenance including major repairs costs\nReactive maintenance costs\nBad debts – rents and service charges\nDepreciation of social housing\nImpairment of social housing\nOperating costs for social letting activities\nOperating surplus or deficit for social lettings\nOperating surplus or deficit for social letting for previous period of account\nNote 3 – Particulars of turnover, operating costs and operating surplus or deficit from other activities\nGrants from Scottish Ministers\nOther revenue grants\nSupporting people income\nOther income\nTotal Turnover\nOperating costs – bad debts\nOther operating costs\nOperating surplus or deficit\nOperating surplus or deficit for previous period of account\n£\n£\n£\n£\n£\n£\n£\n£\n£\n“Other activities” that are material should be clearly described and a materiality level of 5% of turnover or costs, or £250,000, whichever is lower, should be applied for item or items included as “other activities”.\nWider role activities undertaken to support the community, other than the provision, construction, improvement and management of housing\nCare and repair of property\nFactoring\nDevelopment and construction of property activities\nSupport activities\nCare activities\nAgency/management services for registered social landlords\nOther agency/management services\nDevelopments for sale to registered social landlords\nDevelopments and improvements for sale to non registered social landlords\nOther activities (describe here)\nTotal from other activities\nTotal from other activities for the previous period of account",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/165/schedule/part/1",
    "retrieved_at": "2026-10-28T22:14:37.316404+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}