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ARCH annual report


The ARCH annual report for 2015-16 is now available to view.


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New accounting arrangements for HRA impairment charges 02/02/2017

As part of the Housing Revenue Account (HRA) self-financing settlement, substantial changes were made to the accounting treatment of capital assets. A five year transitional period was put in place to help local authorities manage the impact of these changes by allowing them to 'reverse out' impairment charges.


On Tuesday 24 January, the Department for Communities and Local Government issued a new Item 8 Credit and Debit Determination specifying how these items should be treated in the HRA after 1 April 2017 when the original transitional period ends.


The impact of the new determination is difficult to assess but may be significant for some authorities.


ARCH would like to hear from any authority that is likely to be adversely affected by these changes so that representations may be made to government if necessary. Please email your comments on the Determination to

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