HRA Item 8 Determination Consultation Briefing Paper


The HRA Item 8 Determination is the legal basis for charging items to the HRA balance. All debits and credits to hit the HRA balance must be consistent with the Determination, statutory guidance and the Accounting Code, however the existing Determination under self-financing posed a number of challenges and risks for local authorities.

This FAN briefing paper summarises the key issues and risks with the existing Item 8 Determination as identified by housing authorities and the latest proposals set out in the DCLG consultation covering the post-transition arrangements.


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