The Housing Revenue Account (HRA) is a record of the money we make and spend on the homes we own.
By law (the Local Government and Housing Act 1989), this account has to be kept separate from our main budget. The rules say that only costs linked to our role as a landlord can be paid from the HRA, and these costs are covered by the rent and service charges that tenants pay.
The plan includes detailed planning of day-to-day running costs, investment in homes, and possible outside funding, while also taking into account the economy and future changes in the law.
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