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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
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.
PDF 296 KB
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