Item 09 Appendix 4
West Dunbartonshire Council · 4 March 2026
Back to West Dunbartonshire Council — 4 March 2026 and its agenda
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Housing Revenue Account Budget - 2026/2027 APPENDIX 4 Expenditure 2024/25 Outturn £000 2025/26 Probable BCR10 £000 2025/26 Estimate £000 2026/27 Estimate £000 Movement in Estimate £000 Comments on Movement in Estimate >£50,000 Employee Costs 7,521 8,043 7,855 9,224 1,369 Pay Inflation. (3.5% pay award 26/27) Increase in employer pension contribution to 17.5% of pay in 26/27 compared to 6.5% of pay in 25/26. Property Costs 1,348 1,523 1,264 1,497 233 Removal of the Income earned on the administration of the owners block insurance scheme following the October 25 Council decision to withdraw from the scheme. Transport Costs 172 201 154 207 53 Additional hire and employee travel costs and inflationary pressures Supplies, Services and Admin 395 467 418 471 53 Additional tenant participation cost and inflationary and other cost pressures across various supplies budgets. Support Services 2,627 2,586 2,584 2,845 261 Increased costs relating to 26/27 pay award. Increase in employer pension contribution to 17.5% of pay in 26/27 compared to 6.5% of pay in 25/26. Other Expenditure 612 371 420 392 (28) Repairs & Maintenance 10,444 12,434 12,173 12,688 515 Increase in repair and void estimate to account for increased HMTO operating cost. (Increased costs relating to 26/27 pay award. Increase in employer pension contribution to 17.5% of pay in 26/27 compared to 6.5% of pay in 25/26) Inflationary pressures across external repair and maintenance contracts. Cost pressures partly offset by a targeted reduction in external contractor payments across repair and void service. Open Space Maintenance 878 664 908 730 (178) Open space maintenance estimate reduced following a review of the frequency and specification of works in line with tenant priorities. Bad Debt Provision 1,176 1,269 1,119 1,269 150 Increased bad debt provision to reflect the planned rent increase and to provide for challenges recovering rechargeable repair debt. Void Loss (Lost rents / Council tax payments ) 1,304 1,125 831 1,108 277 Void numbers have reduced over the past few years. The 26/27 estimate assumes further improvement with the 26/27 estimate set slightly less the 25/26 forecast spend and nearly £200,000 less than the 24/25 outturn. Loan Charges & Capital from Current Revenue 25,846 27,269 29,055 30,449 1,394 Increased loan charge provision due to increased HRA capital debt. Total Expenditure 52,323 55,952 56,781 60,880 4,099
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Housing Revenue Account Budget - 2026/2027 APPENDIX 4 Income 2024/25 Outturn £000 2025/26 Probable BCR10 £000 2025/26 Estimate £000 2026/27 Estimate £000 Movement in Estimate £000 Comments on Movement in Estimate >£50,000 House Rents (51,169) (56,198) (55,962) (60,000) (4,038) 6.7% rent increase plus additional income from new build properties and recent property buybacks. Lockup Rents (222) (233) (232) (249) (17) Factoring Charges (445) (460) (478) (485) (7) Other rents (126) (138) (137) (143) (6) Miscellaneous Income (3) (3) (8) (3) 5 Total Income (51,965) (57,032) (56,817) (60,880) (4,063) Net Expenditure 358 (1,080) (36) - 36 HRA Reserves HRA Reserves Brought Forward (969) (611) (611) (1,691) Transfer to / from HRA Reserves 358 (1,080) (36) - HRA Reserves Carried Forward (611) (1,691) (647) (1,691)