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Affordable Housing: Construction

Asked by Steve DarlingLiberal DemocratMinistry of Housing, Communities and Local GovernmentTabled Answered 18 February 2025UIN 28596

The question

To ask the Secretary of State for Housing, Communities and Local Government, if she will take steps to help ensure that grants for affordable housing schemes do not sit as debt on housing association balance sheets.

Answered by Matthew Pennycook

The Financial Reporting Council (FRC) is responsible for setting prescribed accounting standards for the UK and Ireland, including the treatment of government grants. Grants, such as those associated with the Affordable Housing Programme, are not treated as debt on housing association balance sheets.

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