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Housing Revenue Account Manual 2006-07 edition
March 7, 2011(iii) the HRA (Modification of the Item 3 Debit) Direction 1997, made under paragraph 2 of Part IV of Schedule 4. If a leased dwelling excluded from the HRA under the HRA (Exclusion of Leases) Direction 1997 is subsequently used by the authority for other housing purposes, this direction provides that the leasing costs may still not be debited to the HRA (see Chapter 7.3); I have not been able to find copies of the Directions themselves on the web. Chapter 6 relates to Debits to the HRA - which are defined in Schedule 4 to the Local Government and Housing Act 1989 Para 6.3.1(iv)(a) specifies HRA (Exclusion of Leases) Direction 1997 excludes from the HRA leases of up to ten years of dwellings taken on or after 31 March 1997 by authorities for the purpose of housing homeless households. The exclusion applies for any period that the dwelling is either used for that purpose or is vacant. If the leased dwelling is subsequently used by the authority for other housing purposes, the HRA (Modification of the Item 3 Debit) Direction 1997 provides that the leasing costs payable by the authority may still not be debited to the HRA (except in limited circumstances where the property is used for emergency temporary accommodation, eg fire, flood). Complicated....