Annual Report and Account 2024-2025

Welcome message

This year has seen acute challenges continuing for social landlords and their tenants and service users.

Our research with our National Panel of Tenants and Service Users highlighted the continuing financial difficulties that many tenants are experiencing, and we have reported extensively on the range of financial pressures on landlords as they seek to deal with rising costs, higher interest rates, the investment required to maintain their homes, and meet net zero and the associated supply chain challenges in doing all of this.

Systemic failure is continuing to impact the delivery of homelessness services in some areas in Scotland, meaning that the demands on the system, in terms of the number of people and the level of need they have, exceeds the capacity to respond and for some councils this goes beyond that which they alone can deliver. At March 2025 we assessed that three local authorities are impacted by systemic failure and a further eight at heightened risk of systemic failure. This sits alongside the Scottish Parliament having declared a national housing emergency in May 2024 and 13 out of 32 councils having declared local housing emergencies.

We are clear that the continuing systemic failure that impacts on local authorities’ ability to meet legal duties on homelessness, that we have reported on over a number of years, requires a systemic intervention. Over the longer term this is about reducing demands on the system by preventing homelessness and increasing the capacity by building new homes. However, we see many landlords scaling back on plans to build new homes due to limited funding, supply chain issues, higher costs and labour shortages. There is an immediate need now to increase capacity in the system to meet the current level of need, particularly for suitable temporary accommodation and permanent homes. A significant reduction in current levels of statutory failure by councils to meet their legal duties to provide temporary accommodation and in breaches of the Unsuitable Accommodation Order, would indicate that all involved in social housing in Scotland are starting to tackle the factors that lead to the declaration of a housing emergency. For our part, we will continue to monitor, assess and report on councils’ performance in discharging their duties to people who are homeless, and we will engage with councils to promote improvement where this is possible. We will also work with the Scottish Government and other stakeholders to identify and implement actions that will address the acute issues in temporary and permanent accommodation for people who are homeless.

During the year we have also continued to focus on tenant and resident safety and have seen some landlords continue to face challenges, for example in meeting their electrical and fire safety obligations or responding to unforeseen issues with the need to address issues, with cladding or falling stonework on buildings. We published our latest update on RAAC in November 2024 and are engaging with those landlords who have identified RAAC in their homes about the management plans for those homes. We have also been working with the Scottish Government and stakeholders to determine actions for the sector in Scotland following the publication of the Phase 2 Report from the Grenfell Inquiry and to consider the sort of information that is needed to inform next steps. As part of our review of the Scottish Social Housing Charter Indicators this year, we have worked with stakeholders to introduce indicators around damp and mould that we will start to collect in 2025/26.

We monitor and report on social landlords’ achievement of Scottish Government’s minimum site standards for Gypsy/Travellers sites. We published a thematic into landlords’ approaches to involving Gypsy/Travellers and also published the outcome of three serious concerns investigations involving Gypsy/Travellers sites. Charter obligations, site standards and engagement by landlords with Gypsy/Travellers will remain key areas for us during 2025/26.

In many areas social landlords performed well against the Charter, a notable achievement given the ongoing challenges facing them and their tenants. We reported that RSLs’ finances are increasingly constrained as they face tough economic conditions. We expect these challenges to continue into 2025/26 and we will keep our focus on all these critical issues, particularly the housing emergency and homelessness, tenant and resident safety, and Gypsy/Travellers.

Social housing provides important wider benefits to Scotland and makes a vital contribution to many of the Scottish Government’s National Outcomes, not least around reducing child poverty and improving health outcomes. It is critical we and all our stakeholders continue to strive to sustain that contribution.

We would like to pay tribute to the hard work of all those who volunteer and work in social housing in Scotland supporting communities. The context has remained challenging. Together, they continue to support some of the most vulnerable people in Scotland.
We would also like to thank our resilient and professional staff team, our Board members and all the tenants, service users and stakeholders who have worked with us. We were delighted with the outcome of the UK Civil Service-wide People Survey, in which our staff feedback gave us the equal highest “engagement index” across more than 100 organisations taking part. In October 2024 we welcomed Dr Abhishek Agarwal onto the Board. At June 2025 George, alongside Siobhan White and Andrew Watson, will stand down having completed their full terms on our Board. We are extremely grateful for all their work and leadership over the last eight years. The Board and staff team look forward to welcoming a new Chair and Board member later in 2025. Finally, we welcome the scrutiny of our work by the Scottish Parliament’s Local Government, Housing and Planning Committee during the year, and we are grateful to our stakeholders who inputted. We continue to engage with the Committee on this, and we will work with our stakeholders to ensure our regulation is relevant, impactful and understood.

George Walker, Chair (until 30 June 2025) and Michael Cameron, Chief Executive

Who we are and what we do

Statement of purpose and activities

Who we are

We are the independent regulator of social landlords in Scotland. Social landlords are RSLs – housing associations and co-operatives – and local authorities that provide housing and homelessness services. Our organisational structure is set out in section 4.6.

What we do

We regulate to safeguard and promote the interests of current and future tenants of social landlords, people who are or may become homeless, and people who use housing services provided by RSLs and local authorities.

We regulate social landlords by:

• monitoring, assessing and reporting on how well social landlords are run and how they manage their money – we call this governance and financial management;
• taking action, where we need to, to protect the interests of tenants and other service users; and
• keeping a register of social landlords and making this available for the public – all landlords on the register need to meet regulatory requirements.

We do this in a way that:

• is proportionate, accountable and transparent - this means we are open about how we work and we take responsibility for our decisions;
• is targeted – this means we only take action where it is needed;
• encourages treating people fairly and promotes equal opportunities; and
• is consistent with the Scottish Regulators’ Strategic Code of Practice.

Find out more via these links:

Who we are & more about our organisational structure

Watch a video about who we are and what we do

Read about our Strategy 2024 - 2027, which sets out our priorities.

Read our equalities statement 2023 – 26

SHR regulates 138 Registered Social Landlords (138 in 2024 & 140 in 2023) and 32 Local Authorities.

Performance Overview - Our Work

A summary of our strategic objectives, goals, performance and achievements

This overview is a summary of all the work we have done during 2024/25 under each of the four priorities we set out in our 2024 – 2027 Strategy.  If you would like more detail about our work, please refer to the performance analysis section in section four of our 2024-25 Annual Report.  

Our Strategic Priorities for 2024-27 help us achieve our statutory objective to safeguard and promote the interests of tenants and others who receive services of social landlords including people experiencing homelessness, Gypsy/Travellers and owners. 

Our priorities and the work we have done:

1. We delivered our statutory functions: 

1. 1. monitoring, assessing and reporting regularly on the performance of social landlords and the governance and financial health of RSLs
   2. making regulatory interventions where appropriate
   3. maintaining a register of social landlords

We did this by:

• implementing our refreshed Regulatory Framework and the associated statutory guidance; 
• responding to  landlords’ feedback and publishing our first annual report on Notifiable Events detailing the type of events RSLs reported to us during 2023/24 and how we dealt with them; 
• publishing the outcome of our consultation on the indicators we use to monitor landlord performance against the Scottish Social Housing Charter;
• updating our factsheets on raising serous concerns about a landlord for tenants and service users and for social landlords on how we handle those;
• updating our guide on how we regulate for tenants and service users;
• updating our business planning advisory guidance for social landlords;
• publishing the outcome of our 2023/24 risk assessment, including engagement plans setting out our requirements for every social landlord as well as a summary of the outcome of our annual risk assessment;
• providing a single view of the governance, financial well-being and performance of every RSL in a regulatory status;
• implementing and keeping our engagement plans updated during the year;
• publishing information on the focus or our 2024/25 risk assessment, and at the end of March 2025, we published the summary outcome and update engagement plans for the 2024/25 risk assessment;
• keeping a public Register of Social Landlords;
• carrying out structured conversations with every council to gather further information and assurance about their homelessness services;
• identifying  and reporting on the three councils we consider to be impacted by systemic failure, and the further eight who are at heightened risk of being impacted by systemic failure;  
• publishing our National Report on the Scottish Social Housing Charter for 2023/24, updated landlord reports and comparison tool as well as the Charter related statistical information about landlord performance;
• publishing thematic analysis on new homes, empty homes and lettings;
• collecting data for Scottish Government on empty homes and voids, which we published a report on in April 2025;  
• carrying out visits to nine RSLs and four local authorities on how they assure compliance with regulatory requirements and prepare their Annual Assurance statements and publishing a review report and all the Annual Assurance Statements landlords submitted to us; 
• asking landlords to again provide specific assurance around their compliance with relevant obligations in relation to tenant and resident safety in their statements that they will submit in the autumn of 2025;
• engaging with the landlords that have identified RAAC in their homes, seeking assurance that they have management plans for the affected homes and monitoring landlords’ management of RAAC;
• publishing our analysis of RSL loan portfolio returns, statistical information and audited accounts for all RSLs in our landlords directory, a summary of the aggregated financial plans of RSLs for the next five years and our analysis of RSLs Audited Financial Statements;
• considering two requests to review our regulatory decisions, which we upheld; and
• considering information from potential whistle-blowers who contacted us.

2. We listened to tenants and service users, used their feedback to inform effective regulation, and empowered them by publishing useful performance information about their landlord by:

• actively including tenants, people experiencing homelessness, other people who use the services of social landlords and their representatives in our work as set out in How we include tenants and service users in our work 2023-2026;
• working with the Tenants Together (Scotland) SHR Liaison Group, which is chaired by one of our tenant Board members Helen Trouten Torries.  We met regularly with the group to gather views, including on our review of the Scottish Social Housing Charter indicators;
• publishing research with our National Panel of more than 420 Tenants and Service Users;
• working with our Tenant Advisors who also helped with our review of the Charter indicators and reviewed landlords’ websites for accessibility;
• meeting with stakeholders that represent tenants and service users including a range of advice agencies, Tenants Together (Scotland) and the Tenant Information Service;
• speaking about our work at the Tenant Information Service annual conference;
• publishing material targeted at tenants and service users including:
  • a range of performance information about landlords that is designed to empower tenants and inform their landlords.
  • How we regulate: A guide for tenants and service users | Scottish Housing Regulator
  • Video: About the Scottish Housing Regulator
  • Complaints and serious concerns – information for tenants and service users of social landlords & report form
  • Video: How to make a complaint or raise a serious concern about a social landlord
• publishing a thematic review of the provision of British Sign Language services by social landlords that we worked on with the British Deaf Association;
• publishing a thematic review of tenant and Gypsy/Traveller participation in Scottish social housing;
• reporting on serious failings at some Gypsy/Traveller sites, following reports of serious concerns to us by residents and their representatives, and engaging with the landlords involved around improvements.  We worked closely with the Scottish Human Rights Commission and representative group Making Rights Real in these cases;
  • Read more about the serious failings in Fife Council Gypsy/Travellers sites
  • Read more about the serious failings in Perth & Kinross Council Gypsy/Travellers sites.
• reviewing all landlords’ websites and writing to landlords to remind them of our expectations for them to publish their Annual Assurance Statement, Engagement Plan, report on performance (our Landlord Report) and information for tenants on raising serious concerns with us.

3. We worked closely with, and listened to, all our stakeholders, to help us understand the challenges they face, and to promote a wider understanding of the current and emerging risks that may impact on social housing by:

• using all our interactions with our stakeholders to inform how we regulate and the areas that we focus on;  
• having regular engagement with Scottish Government colleagues, the Scottish Federation of Housing Associations, Association of Local Authority Chief Housing Officers (ALACHO) and Glasgow and West of Scotland Forum of Housing Associations;
• speaking regularly  with UK Finance, Shelter, Scottish Human Rights Commission and OSCR, and engaging with other scrutiny bodies including the Health and Safety Executive and Care Inspectorate as appropriate;
• participating in a range of round table groups including Scottish Government’s Housing to 2040 Strategic Scrutiny Board, Grenfell phase two response, housing emergency response, RAAC, Net Zero and Rent affordability & homelessness;
• hosting regular meetings with a group of Advice Agencies chaired by Board member Lindsay Paterson;
• hosting regular meetings with groups of landlords to discuss important and topical issues and publishing related blogs, this includes:
  • urban landlord group, which includes 13 landlords hosted by our Chair George Walker;
  • rural and islands group, which includes 9 landlords both hosted by our Deputy Chair Andrew Watson; and
  • Systemically Important RSLs, which includes 20 landlords, hosted by our Chair, George Walker.
• hosting a range of our stakeholders at our Board meetings including, the Auditor General, Scottish Human Rights Commission, Tenants Together Scotland, the Minister for Housing, Professor Ken Gibb, ALACHO and Scottish Government;
• speaking about our work at 14 stakeholder conferences, publishing our key speeches and attending the Chartered Institute of Housing Festival;
• publishing as much information and data as we can on our website, sharing periodic updates on our work to more than 1700 subscribers to our SHR Update newsletter and tweeting about our work on X (formerly twitter) @shr_news;
• welcoming scrutiny and engagement with the Scottish Parliament’s Local Government, Housing and Planning Committee and continuing to keep it updated on all our work.

4.We demonstrated that we are an effective, efficient and open public body and contributed constructively to the Scottish Government’s public service reform agenda by:

• spending £5.147 million of our £5.307 million budget, responding to Scottish Government’s in-year spend controls by achieving savings and returning £73.5k of revenue funding and £63.8k of capital funding to the Scottish Government during the year for it to reuse;
• moving to a permanent office sharing space with another public body in Glasgow and achieving recurring annual revenue savings of more than £120k, which contributed to our duties to consider Best Value and Public Service Reform objectives;
• continuing to support our staff working effectively both from home and from our office;
• reviewing our climate change targets to align with our new office operating circumstances and taking account of the impact of climate change in how we manage risk;
• promoting biodiversity awareness to our staff and carrying out a successful staff volunteering day at Richmond Park, Glasgow;
• monitoring and demonstrating how we meet our duty to consider Best Value themes;
• sharing a Data Protection Officer with another public body, which contributes to Best Value and Public Service Reform aims;
• conducting cyber incident response planning tests and maintaining a high level of staff awareness of cyber risk;
• retaining our Cyber Essentials accreditation and working towards renewing our Cyber Essentials Plus accreditation, which we achieved in May 2025;
• participating in a range of Scottish Government groups relating to digital and cyber resilience;
• commissioning a website accessibility audit to test our site against the Website Content Accessibility Guidelines, making fixes and updating our accessibility statement;
• consulting upon and publishing our second British Sign Language Plan (BSL) for 2025-31, including a series of BSL videos that cover the plan, our thematic review, how we regulate and how to make a complaint or raise a serious concern;
• publishing a new Corporate Parent action plan and report and actively planning for meeting the new requirements of the United Nations Convention on the Rights of the Child (UNCRC);
• reporting on gender equality on our Board;
• embedding a new learning and development initiative for our staff including mandatary topics such as information security, data protection and security essentials;
• transitioning to the Scottish Government’s new Oracle HR and Finance IT systems;
• transitioning to a 35-hour working work in alignment with the Scottish Government;
• supporting our staff through our Heath, Safety and Wellbeing Committee;
• participating in the Civil Service people survey. Our overall “engagement index” score for the survey is the equal highest of all the 100+ participating organisations across the UK;
• monitoring and reporting on our performance against our response targets;
• managing risks to our objective and priorities, adjusting work plans to allow us to focus on top priorities;
• achieving substantial assurance from our internal auditor and an unqualified opinion from or Audit Scotland.

Our entire staff team is made up of two Groups: the Regulation Group and the Digital and Business Support Group.  Our Chief Executive and Directors for each Group form our Executive Team, which is responsible for providing strategic management and leadership.  Our Assistant Directors along with the Executive Team form the Management Team, which is responsible for the overall oversight of operational management.  Our staff are all civil servants.

Principal risks and mitigations

Alongside our regulatory risk assessment of social landlords, we identify and manage risks to us achieving our statutory objective. We maintain and regularly review our corporate risk register.

In 2024/25, we had one overarching risk, which is that we do not achieve our statutory objective. Below that sat nine additional strategic risks, listed below along with a summary of our actions to mitigate them:

In the second half of 2024/25 we saw increases in the scoring of our risks around our Regulatory Framework in connection with potential availability of rescue partners, shared services from the Scottish Government as a result of challenges relating to transition and implementation of the new Oracle HR and Finance IT systems we draw on, and our resourcing in relation to our ability to fill vacancies in the context of our budget position.

Our Board agreed our 2024/25 operating plan in March 2024. This plan set out in detail our work plans for 2024/25, flowing from our Strategy. Our operating plan is our key tool to mitigate risk.  During 2024/25 we actively reviewed our corporate risk register and mitigating activities through our Management Team (monthly), and via reporting to our Audit and Risk Committee (quarterly) and our Board (quarterly). During the year we developed our Board reporting to demonstrate more clearly the relationship between our operating plan activities and the primary risk they mitigate.

Looking ahead in 2025/26 we will:

• continue to implement our 2024-27 Strategy, taking time to review it at the mid point;
• remain agile and responsive in recognising the very complex and challenging environment for tenants, people who use social housing services and the landlords that deliver them;
• use risk management to mitigate the risks that could impact how we deliver against our objectives and priorities;
• welcome a new Chair and Board member.  
• manage our budget settlement of £5.343 million revenue, £0.1 million capital, £0.1 million non-cash and £0.2m UK-funded Annual Managed Expenditure and
• seek clarity on future costs including the annual Scottish Government pay settlement and the uplift in employer National Insurance contributions.

Performance analysis

This section gives a detailed view of our performance against our priorities during 2024/25.

Our Strategy 

This section of the annual report provides further detail to that covered in the overview of our work and performance during 2024-25 and is aligned to our Strategy for 2024 – 27, which we published in April 2024. We will review the strategy at its mid-point in 2025/26 to ensure it remains relevant.

Our Strategy sets out priorities that we are focusing on to meet our statutory objective. 

1. To deliver our statutory functions: 

1. 1. monitoring, assessing and reporting regularly on the performance of social landlords and the governance and financial health of RSLs
   2. making regulatory interventions where appropriate
   3. maintaining a register of social landlord.

2. To listen to tenants and service users, use their feedback to inform effective regulation, and empower them by publishing useful performance information about their landlord.

3. To work closely with, and listen to, all our stakeholders, to help us understand the challenges they face, and to promote a wider understanding of the current and emerging risks that may impact on social housing.

4. To be an effective, efficient and open public body and contribute constructively to the Scottish Government’s public service reform agenda.

We will maintain our focus on the major challenges in social housing – including those in homelessness, net zero, cost inflation and affordability – while being agile in response to events and developments in social housing and the wider world.  We will be ready to flex our focus and adjust our approach to ensure these remain relevant and appropriate.  

We will engage with our stakeholders regularly to hear from them about their priorities and our work.  This is important to us and we will use this to inform our approach and work plans.  We will look for opportunities to collaborate and to use our information and influence to help achieve the best possible outcomes for tenants and service users.

We also published a summary of our work plans for 2024/25 in May 2024 - What we will do 2024/25 | Scottish Housing Regulator

Our strategic priorities

4.1. To deliver our statutory functions:

1. monitoring, assessing and reporting regularly on the performance of social landlords and the governance and financial health of RSLs
2. making regulatory interventions where appropriate
3. maintaining a register of social landlords

Following extensive consultation, in February 2024 we published our refreshed Regulatory Framework and the associated statutory guidance.  We implemented these from 1 April 2024. We are grateful to all our stakeholders who helped shape the new Framework and assisted with implementation.

In response to the feedback from stakeholders, we maintained much from the previous Framework which enshrines the better regulation principles set out in the Scottish Regulator’s Strategic Code of Practice.

We introduced a new provision to allow us to require landlords to provide explicit assurance in the Annual Assurance Statement (AAS) on a specific issue or issues. 

We also strengthened the emphasis in the Regulatory Framework on social landlords listening to tenants and service users and made it clearer when a social landlord is non-compliant.  We  worked internally to ensure our staff are working consistently in alignment with our new Framework, by reviewing internal procedures and sharing knowledge.   

In response to feedback, we committed to provide further information on the type of Notifiable Events we receive and what we do with them.  In December 2024 we published our first Notifiable Events annual report covering 2023/24.  Notifiable events are things RSLs need to report to us as they could put tenants’ interests at risk or affect the reputation of the RSL itself or the housing sector as a whole. The report also includes some case studies which are examples of the notifiable events we received, what we asked landlords to do and what we did as a result. Read our annual report on notifiable events.

We also committed to a comprehensive review of the Annual Return on the Charter, and in January 2025 we published the outcome of our consultation on the indicators to monitor Scottish Social Housing Charter Performance that landlords report in their Annual Return on the Charter (ARC).  This is the main way landlords demonstrate that they are performing against the standards and outcomes of the Charter.  We are grateful to all our stakeholders who participated in the extensive consultation.  Social landlords will start collecting data for the new indicators from 1 April 2025 and submit returns to us using these by 31 May 2026.  We have introduced new tenant and resident safety indicators including on fire and electrical safety and on damp and mould. We reinstated an indicator on long term voids. We also removed a small number of indicators and improved clarity of the definitions of some other indicators  Damp and mould is a complex issue and we will use the first submission of this data in May 2026 to review the usefulness of the new indicators.

Read more about the consultation and outcome Annual Return on the Scottish Social Housing Charter: consultation outcome.

In follow-up to the new Framework, we also:

• published factsheets on raising serous concerns about a landlord for tenants and service users and for social landlords on how we handle those;
• updated our guide to how we regulate for tenants and service users; and
• updated our business planning advisory guidance for social landlords

In April 2024, to align with the introduction of our new Regulatory Framework, we published the outcome of our 2023/24 risk assessment.  We published engagement plans for every social landlord as well as a summary of the outcome of our annual risk assessment.  These plans set out our requirement of each landlord and how we will engage with it.  For every RSL, we also provided a single view of its governance, financial well-being and performance in a regulatory status.

We implemented the engagement plans during the year and kept plans up to date to reflect ongoing engagement and assurance sought. During the year, we published 19 updates to engagement plans.  

In November 2024 we published information on the focus or our 2024/25 risk assessment.  We reported that tenants, other service users and social landlords continue to face a difficult economic context with continued volatility and uncertainty. And the Scottish Government has declared a national housing emergency as a result of the significant challenges facing tenants and landlords.  Our risk assessment continued to have a strong focus in particular on how social landlords deliver homes and services for people who are homeless or at the risk of homelessness.  We also kept a focus on social landlord performance in how they deliver services, the development of new homes, the quality of homes, tenant and resident safety, and financial health and governance in RSLs. 

At the end of March 2025, we published the outcome of our annual risk assessment.  Access engagement plans.

We keep a public Register of Social Landlords (‘the Register’). To be admitted, an organisation must meet the registration criteria set out in the Housing (Scotland) Act 2010 and in the Regulatory Framework. During 2024/25 we did not register any new RSLs. We also did not remove any RSLs from the Register of Social Landlords, which consisted of 138 landlords at the end of March 2025.  In 2023/24, we also did not register any new RSLs. Two RSLs voluntarily deregistered and transferred to other RSLs in 2023/24.

Landlords can transfer homes to another RSL.  We have no statutory powers in relation to transfers and our consent is not required.  We focus on compliance with our statutory guidance on Tenant Consultation and Approval.  Following the conclusion of a transfer of engagements, we have a process for monitoring the delivery of commitments made during transfers, for example around improvements to tenants’ homes and rent increases as part of our regulatory risk assessment and engagement with RSLs.

Access the register.   

During 2024/25 as part of our engagement, we spoke to every local authority to gather further information and assurance about their homelessness services. These conversations focused in particular on how they were delivering appropriate temporary accommodation for people experiencing homelessness.  We engaged with Glasgow City Council and City of Edinburgh Council who we regarded as being impacted by systemic failure, and a further eight councils who we regarded were at heightened risk of being impacted by systemic failure. 

At 31 March 2025, following our regulatory risk assessment, we will also engage with Fife Council (previously Fife was at heightened risk), which alongside Glasgow and Edinburgh Councils, in our view is also impacted by systemic failure. In addition, we consider that a further  seven councils are at heightened risk of being impacted by systemic failure. 

By systemic failure we mean that demands on some councils now exceed their capacity to respond.  We will continue to monitor, assess and report on councils’ performance in discharging their duties to people who are homeless, and we will engage with councils to promote improvement where this is possible. Systemic failure requires a systemic intervention that is beyond our regulatory powers.  We continue to work with Scottish Government and stakeholders to identify and implement actions that will address the acute issues in temporary and permanent accommodation for people who are experiencing homelessness.  We do this by participating in a range of Scottish Government working groups, providing information and analysis to support Scottish Government’s development of its policy response and engaging with stakeholders to understand the barriers to progress.

In August 2024 we published the National Charter Report, updated Landlord Reports and comparison tools.  We reported that social landlords performed well against the Charter given the ongoing challenges facing them and their tenants, including the cost-of-living crisis and acute issues affecting local authority homelessness services.  In 2023/24 Scottish social landlords provided 630,732 homes to rent, up 1% from the year before. The number of LA homes increased by 2,398, while the number of RSL homes increased by 4,366.

• Almost 9 out of 10 tenants are satisfied with the homes and services their social landlord provides (same as at 2023)

In the areas that tenants tell us matter most:

• Emergency repairs response time improved slightly to 4 hours (was 4.2 hours)
• Tenants satisfied with the quality of their homes remained at 84%
• Tenants satisfied that their rent is good value for money remained at 82%
• Average weekly rent in 2023/24 increased to £91.81 (was £87.59)
• Tenants satisfied with their landlord’s contribution to neighbourhood management increased to 85% (was 84%)
• Anti-social behaviour cases which were resolved remained at 94%
• First stage complaints responded to in full remained high, increasing slightly to 97% (was 95%)
• Average rent increase applied in 2024/25 was 6% (was 5.1%)

We also published a suite of performance information including individual landlord reports, a comparison tool, and all of the statistical information landlords provided under the Charter.

We updated the National Charter Report in October to reflect the publication of the Scottish Government’s annual homelessness statistics. We use this information in our annual risk assessment of all social landlords.  

Read the National Report on the Scottish Social Housing Charter - Headline Findings 2023/24

Read the landlord reports and use the comparison tool

See all of the statistical information about landlord performance

During the year we published a range of thematic reviews and national reports that look in depth at specific areas of landlords’ work.  We publish these to share information with all of our stakeholders, inform our regulatory approaches and our annual risk assessment. A summary is detailed below and also under priority two.    

We published a high level report in the level of empty homes/voids which RSLs had at 28 February 2025 to allow the Scottish Government to better understand the potential contribution of bringing empty homes/voids back into use in tackling the national housing emergency, which the  Scottish Parliament declared in May 2024.

Our analysis shows that the rate at which RSLs are building new homes has fallen and is projected to remain at a lower level for the next five years. Alongside that, social landlords have seen a drop in the last couple of years in the number of homes becoming empty. Taken together, this means that social landlords have significantly fewer homes available to let to people in need, including those who are experiencing homelessness. Despite the lower number of homes available to let, both RSLs and local authorities have increased both the number and percentage of homes they let to people who were homeless. Read our analysis.

Related to this, in February 2025 we wrote to all RSLs to request information, on behalf of the Scottish Government, on empty homes/voids.  We will share this data with Scottish Government and publish our findings early in 2025/26.  Read our letter.

In July 2024 we published the findings of our thematic review on how social landlords assure themselves about their compliance with regulatory requirements, and how this helps them inform their Annual Assurance Statements.  We visited nine RSLs and four local authorities (in 2023/24 we visited 13 landlords – 9 RSLs and 4 local authorities) with a particular focus on tenant and resident safety duties and also for RSLs financial planning and the assumptions that underpin financial plans. To help ensure a good mix, the landlords we visited are located across Scotland, and are of different sizes, structures, and level of complexity. We also selected the landlords to reflect the different types of Statement that were submitted.  Our report sets out areas that landlords told us work well for them, as well as areas for improvement and recommendations for all landlords to consider.  Preparing Annual Assurance Statements - a thematic review

In November 2024, we published the Annual Assurance Statements landlords submitted.  In their statements many local authority landlords told us again about the difficulties that they face meeting their statutory duties in relation to homelessness. We used these Statements as part of our annual risk assessment, and we published the outcome of this on 31 March 2024.  

Read the Annual Assurance Statements

In March 2025 we wrote to social landlords asking them to again provide specific assurance around their compliance with relevant obligations in relation to tenant and resident safety in their statements that will be submitted in the autumn of 2025.  In particular we asked for specific assurance around gas safety, electrical safety, water safety, fire safety, asbestos, damp and mould and lift safety.

In follow up to a previous update, we published information on the presence of reinforced autoclaved aerated concrete (RAAC) in social housing in November 2024. Following further updates from landlords, 148 social landlords have now confirmed that there is no RAAC present in their tenants’ homes.  Seventeen landlords have identified the presence of RAAC in some of the homes they provide to tenants, with 2464 homes affected.  We have engaged with the landlords that have identified RAAC in their homes and have assurance that they have management plans for the affected homes. We will continue to monitor landlords’ management of RAAC through our engagement with landlords when required.

In October 2024 we published our analysis of RSL loan portfolio returns for the period April 2023 to March 2024.  The report highlighted that 19 RSLs arranged new finance during 2023/24, totalling £198 million, bringing the total agreed borrowing facilities in Scottish RSLs to £6.84 billion. RSLs also plan to increase their borrowing by £1.5 billion over the next five years. We said that it is important that RSLs maintain the confidence of current and potential lenders and investors. When RSLs show indications of low liquidity we will engage with them.

Read our annual analysis of RSLs’ annual loan portfolio 2024

In November 2024 we published RSLs’ audited financial statements for 2023/24 for RSLs and others to use for their own analysis and benchmarking.

See all the statistical information for all RSLs

See the audited accounts for individual RSLs

In December 2024 we published a summary of the aggregated financial plans of RSLs for the next five years.  We reported that RSLs’ annual turnover is forecast to increase by an average of 1.7% (2023 was 1%) more than operating costs.  

Shaun Keenan, Assistant Director of Financial Regulation, said: “Whilst RSLs have worked to weather the challenges and the financial projections indicate a slight improvement in the medium term, finances at the aggregated level have weakened. We are engaging with more RSLs on financial matters than in the past, but most are still managing the financial pressures, albeit with tightening finances. As a result, RSLs have reduced capacity to respond to emerging costs, like National Insurance increases, which are not included in these projections. This means that Governing Bodies will continue to face some difficult choices and trade-offs as they prioritise expenditure. We will continue to engage with RSLs as they work to tackle the challenges ahead.

Read our summary of social landlord financial projections.

On 7 March 2025 we published our analysis of RSL audited financial statements for the year to 31 March 2024. We reported in this that RSLs had to operate in tough economic and operating conditions in 2023/24 and most had to deal with a range of financial pressures, so  their finances are increasingly constrained.

Read our analysis of RSLs Audited Financial Statements

During 2024/25 we handled two requests for a review of our regulatory decisions, both regarding serious concerns raised about Gypsy/Travellers sites in Perth and Kinross. We upheld our original decision in each case and met our target ten-day response timescales.  We handled no requests for reviews in the previous year 2023/24.  We did not receive any appeal requests during 2024/25 and to date have only handled one appeal, which was back in 2018.  

SHR is a “prescribed person” under whistleblowing legislation.

Read more information about whistleblowing for potential whistleblowers

Read how we deal with whistleblowing concerns about a social landlord

During 2024/25, five whistle-blowers contacted us.  None qualified as a protected disclosure. We sought further assurance from social landlords in four cases. Since 1 April 2019, we have required through our Regulatory Framework that all social landlords have effective arrangements and a policy for whistleblowing by staff and governing body/elected members which they make easily available and which they promote.

4.2 To listen to tenants and service users, use their feedback to inform effective regulation, and empower them by publishing useful performance information about their landlord.

Actively including tenants, people experiencing homelessness, other people who use services of social landlords and their representatives in what we do is key to our work. We explain how we do this in our publication How we include tenants and service users in our work 2023-2026.  Our three objectives are to understand priorities and views; involve tenants in our work and communicate with tenants and service users about our work.  We primarily achieve this by working with the Tenants Together (Scotland) SHR Liaison Group, our National Panel of Tenants and Service Users and also with our Tenant Advisors.  We are very grateful to all those involved and we value their input and insight.

We work with tenant representatives through the Tenants Together (Scotland) SHR Liaison Group.  In addition to our regular meetings, the group also participated in our review of the Charter indicators and in our scrutiny by the Scottish Parliament.  We refreshed the terms of reference for the Group during the year to reflect the new constitution for Tenants Together (Scotland).  The Liaison Group is now chaired by our Board member Helen Trouten Torres, who is a tenant herself.  We welcomed a presentation from Tenants Together Scotland to our Board in early 2025 about its priorities and we look forward to continuing to work closely with it. 

Helen Trouten Torres said “I know from my own experience as a tenant just how important social housing and the services that social landlords provide are and how much value my family places on a safe, secure and affordable home. Having a direct, effective connection between our Board and this Group is very valuable to us.  Our work with the Group allows us to hear directly from tenants and service users.  We gather their views in early and use these, to inform our own decision making and help us focus our work on the things that matter most to them.”

Read minutes from the Liaison Group meetings.

Read the terms of reference for the Tenants Together (Scotland) Liaison Group

We also work directly with a our National Panel of more than 420 tenants and service users.  It is one of the ways that we find out what matters most to them and it helps us focus on the things that are important to tenants and service users. National Panel membership is open to tenants or people using housing or homelessness services. Membership is diverse and includes people from urban and rural areas, across age bands, local authority and RSL tenants. 

In July 2024 we published the findings of the 2023/24 programme of Panel research. This highlighted the continuing financial difficulties that tenants are experiencing.   

Helen Shaw, the Regulator’s Director of Regulation, said: “Feedback from the National Panel shows the scale of the ongoing financial pressures tenants and their families continue to face. The research, alongside our other engagements with tenants and service users, helps us to understand the priorities, experiences and views of people who use social landlords’ services. We will use the research to help inform our work, including our review of Charter indicators.”

Read the Panel research report for 2023/24

Read other research from our National Panel of Tenants and Service Users. 

Find out how to join the panel

We will publish the findings of our 2024/25 programme in early summer 2025.

We have recruited a group of independent, volunteer tenant advisors.  It includes tenants from both local authorities and RSLs.  Their feedback provides a us with a tenant perspective.  This year our advisors helped us with our review of the ARC Indicators by taking part in focus groups to discuss what they thought about our proposed changes to the ARC indicators and what was important to them. They also helped us with a review of landlords’ websites to check for accessibility of documents. We are currently working with the Advisors to get their views on our plans for future work and how to encourage further interest in becoming a Tenant Advisor. We are extending the term of our current Advisors until the end of 2025/26.

Find out more about our Tenant Advisors

We also meet with stakeholders that represent tenants and service users.  We welcomed Tenants Together Scotland and a representative from the Tenant Information Service (TIS) to meet with our Board during the year.  Our Board member Lindsay Paterson hosted three meetings with a wide-ranging group of advice agencies during the year and we have used their feedback to inform our approach and focus. Discussions during 2024/25 focussed mainly on homelessness.

We also spoke at the TIS annual conference.  

We publish a range of written and video information about our work that is directly targeting tenants and service users.  During the year we published:

• How we regulate: A guide for tenants and service users | Scottish Housing Regulator
• Video: About the Scottish Housing Regulator
• Complaints and serious concerns – information for tenants and service users of social landlords & report form
• Video: How to make a complaint or raise a serious concern about a social landlord

We also publish a range of performance information about landlords that is designed to empower tenants and inform their landlords. 

Find out about a landlord

In September 2024 we published a thematic review of the provision of British Sign Language services by social landlords. We commissioned the British Deaf Association to get an insight into BSL users’ experience of accessing landlord services.  We reported on the challenges experienced and encouraged all landlords to consider the report.  We also reviewed our own arrangements, and we have reported more about those under strategic priority four.  Read our thematic report.   

In November 2024, we published a thematic review of tenant and Gypsy/Traveller participation in Scottish social housing. We commissioned independent tenant representatives Tenant Participate Advisory Services (TPAS) Scotland to carry out this work on our behalf.  We reported that both the landlords and the tenants and residents who took part said landlords use a range of ways to reach out to tenants and service users including face to face and digital options to better meet needs. Both groups noted that building trust is key to successful participation. But we also found that some landlords could do more to ensure they understand the needs of Gypsy/Travellers, the barriers they face, and to enable them to better assess how successful their tenant participation strategy is for Gypsy/Travellers.  Read our thematic review.

In November 2024 we also reported on serious failings in one of Fife Council’s Gypsy/Traveller sites.  We investigated and took action there following a reported serious concern.  The Council accepted our findings and delivered the necessary improvements including progressing remedial actions, improvements and redevelopment work. 

George Walker, Chair of the Regulator, said “Bringing a serious concern to us is an important way for social housing tenants to tell us about serious problems they are experiencing, where their landlord regularly and repeatedly fails to achieve the regulatory requirements for social housing and this failure affects a group of the social landlord’s tenants. It sits alongside other routes for tenants and service users to complain to their landlord and the Scottish Public Services Ombudsman.”

Read more about the serious failings in Fife Council Gypsy/Traveller site 

Later in the year we reported on further serious failings at two of Perth and Kinross Council’s Gypsy/Travellers sites.  We investigated and took action.  This also followed reported serious concerns.  The Council requested a review.  We upheld our original decision  and published information on the concern and are engaging with the Council and the site residents around improvements.

Read more about the serious failings in Perth & Kinross Council Gypsy/Travellers sites.

In both these cases we worked closely with the Gypsy/Travellers impacted, the representative body Making Rights Real and the Scottish Human Rights Commission.  We are grateful to everyone involved and to the landlords for working to deliver the necessary improvements to meet their obligations under the Scottish Social Housing Charter and the Scottish Government’s Minimum Site Standards. 

Find out more about serious concerns and what we will do.

Clare MacGillivray, Director of Making Rights Real said "The Scottish Housing Regulator has listened to Gypsy Traveller tenants in three communities in Scotland about their human rights concerns, particularly around the right to culturally appropriate housing, and found that two Local Authorities breached the Charter and Minimum Site Standards. 

The findings of these investigations highlight how important an independent regulator is for tenants."

We expect landlords to be open and transparent about their work, to publish relevant performance information, and to provide tenants and service users with easy and effective ways to provide feedback and raise concerns.

We also want it to be easy for tenants and service users to be able to find out about us and what we do. Landlords’ websites can play an important role in this by providing information and signposting to our own website. 

During the year we reviewed all landlords’ websites to find out what sort of information landlords make available to tenants and service users digitally in addition to the direct communications that they have in place.  We wrote to landlords to remind them of the key information we expect to be available including:

• its Annual Assurance Statement
• its Engagement Plan
• our report on its performance (our Landlord Report)
• information on raising serious concerns with us, including our leaflet.

Positively, we found that the vast majority of social landlords do this and we encouraged all landlords to signpost to us. 

We are continuing to explore how we ensure we can engage effectively with tenants and service users, and this will be a priority for us going into 2025/26 as we refresh our strategy on how we include tenants and residents in our work.

4.3 To work closely with, and listen to, all our stakeholders, to help us understand the challenges they face, and to promote a wider understanding of the current and emerging risks that may impact on social housing.

The input of our stakeholders is very important.  We have very regular engagement at all levels with Scottish Government colleagues, the Scottish Federation of Housing Associations, Association of Local Authority Chief Housing Officers (ALACHO) and Glasgow and West of Scotland Forum of Housing Associations.  We also speak regularly with UK Finance, Shelter, Scottish Human Rights Commission and OSCR and engage with other scrutiny bodies including, HSE and Care Inspectorate as appropriate.

This year we have participated in a range of round table and working groups alongside our stakeholders including Scottish Government’s Housing to 2040 Strategic Scrutiny Board and covering themes including Grenfell phase two response, housing emergency response, RAAC, Net Zero, Rent affordability & homelessness.

We host regular meetings with groups of stakeholders to discuss important and topical issues in social housing in Scotland.  We published blogs to share some of these discussions with a wider audience.  The groups include:

• Urban landlord group, which includes 13 landlords who are both GWSF and SFHA members hosted by our Chair George Walker and we published blogs on the themes covered;
• Rural and Islands group, which includes 9 landlords hosted by our Deputy Chair Andrew Watson and we published blogs on the themes covered;
• Advice Agencies hosted by Board member Lindsay Paterson, which met three times; and
• Systemically Important RSLs, which includes 20 landlords hosted by our Chair, George Walker and we published blogs on the themes covered.

Learn more about our landlord groups

Read blogs from our landlord group meetings

Read our Deputy Chair, Andrew Watson's blog, on the Systemically Important Landlord forum in June 2024

Read our Chair, George Walker's  blog on the Systemically Important Forum in November 2024

Our Board have welcomed a range of stakeholders to meet with it during the year. This is an important way for us to understand and discuss strategic policy issues. This has included: the Auditor General, Scottish Human Rights Commission, Tenants Together Scotland, Minister for Housing, Professor Ken Gibb, ALACHO and Scottish Government.  We are very grateful to everyone who took the time to meet with our Board. We aim to continue to welcome a range of stakeholders during 2025/26 so all of our Board members can engage with them directly. 

During the year we spoke at a range of stakeholder conferences.

At the SFHA Finance Conference in November 2024, SHR Director of Regulation Helen Shaw said: “While this certainly feels the most challenging context that I can recall in all of my time working in housing, we believe that the sector will be as well placed as it can be to respond to these challenges and continue to provide the much needed homes for their tenants.”

At the SFHA’s conference for Governing Body members in January 2025 SHR Chair George Walker said:  “Social landlords are community anchors, providing key services for a significant part of Scotland’s population right across the country.  Working together, we all have a shared interest in supporting tenants and sustaining thriving communities….. The challenges are real, but it is worth reflecting that social landlords in Scotland have weathered many storms over the years in which they have been building homes and sustaining communities.”

We also spoke at the SHARE conference, Housemark Leadership Forum, Scottish Housing Network annual event, Social Housing Regulation & Governance conference, Harper Macleod virtual housing conference, TIS rent setting and affordability conference, SFHA Housing Quality conference, a Scotland’s Housing Network online event, a Housing Diversity Network event, TIS conference,  a British Deaf Association event,  APSE and SHARE young professionals.  We also attended conferences as delegates including the Chartered Institute of Housing Festival. 

We use all our interactions with our stakeholders to inform how we regulate and the areas that we focus on.  

To support this, we aim to be open and accessible and publish as much information and data as we can on website.  We share periodic updates on or work to more than 1700 subscribers to our SHR Update newsletter. We also tweet about our work on X (formerly twitter).  Visit our website

We continued to use X (formally twitter) to promote our work to our 1800 followers, and more than 1700 subscribers kept up to date with all our news via our  SHR Update e-zine. Read our past SHR Update electronic newsletters

During 2024/25 we welcomed the opportunity to give evidence to the Scottish Parliament’s Local Government, Housing and Planning Committee on our annual report.  The Committee expanded its approach this year to include a call for views and evidence sessions with our  stakeholders.  We welcome this scrutiny and continue to work with the Committee to provide information on our work and approaches.  

Read about the Scottish Parliament’s scrutiny of our work  We also keep the Scottish Parliament Committees updated on all our publications and news throughout the year. 

4.4 To be an effective, efficient and open public body and contributing constructively to the Scottish Government’s public service reform agenda.

We spent £5.147 million of our £5.307 million budget. We responded to Scottish Government’s in-year spend controls and achieved savings during the year.  We were able to return £73.5k of revenue funding and £63.8k of capital funding to the Scottish Government during the year to support the wider financial challenges facing Government. 

In July 2024 we successfully completed a move to a new permanent office, where we share space with Social Security Scotland in its  Glasgow office.  This move followed an option appraisal of Glasgow public body options concluding in March 2024. Our move brought to an end a period of occupying interim accommodation. It brings us future stability and will deliver significant recurring annual revenue savings of more than £120k. Our new arrangement demonstrates our commitment to Best Value and public service reform, working effectively in collaboration with another public body and delivering savings. We continued to support our staff to work effectively from home and from our office.

We report here on climate-related financial disclosures and compliance in relation to HM Treasury's Taskforce on Climate-related Financial Disclosures (TCFD), covering governance, risk management, and metrics and targets. We will further develop our reporting in future years. More detailed information is available in our Climate Change Report, which we submitted to the Scottish Government

Our Board oversees major decisions relating to climate-related issues. Each Board report includes a ‘risks and impacts’ section including environmental considerations. The Board is responsible for agreeing our budget, risk management approach and climate change emissions targets.

In 2022 we had agreed climate change targets for achieving net zero for “scope 1” direct emissions and “scope 2” indirect emissions by 2025. Climate Change Report.

in March 2025. As an outcome our risk register has a more specific focus on climate-related disruption to our own activities and to tenants’ homes and social landlords’ services. When the Scottish Government concludes consultation and publishes new guidance on public bodies’ climate change duties we will consider the implications for our work and appropriate actions we can take.

The duty of Best Value applies to all public bodies in Scotland and is structured around seven themes. Since 2023, to help us monitor and demonstrate this in a systematic way, we have considered how the proposals and issues we bring to our Board contribute to Best Value. We report on progress once a year to our Audit and Risk Assurance Committee. We continue to share a Data Protection Officer with Transport Scotland, which contributes to both Best Value and public service reform.

Cyber resilience remains a priority for us. During 24/25 year we conducted two tests of our cyber incident response planning, one focusing on our Business Intelligence system, the other on the Scottish Government shared IT systems we use. We maintained a high level of staff awareness of cyber risk through regular updates and simulated phishing exercises. We retained our Cyber Essentials accreditation in March 2025, and at the end of the March 2025 we were working to renew our Cyber Essentials Plus accreditation to provide assurance both to us and to the landlords that use our social landlord portal. We successfully renewed our Cyber Essentials Plus accreditation in early May 2025. We continue to participate in a range of Scottish Government groups relating to digital and cyber resilience.
Read more about Cyber Essentials Plus accreditation

We commissioned a website accessibility audit to test our site against the Website Content Accessibility Guidelines 2.2. We worked with our website suppliers to make fixes identified by the audit and update our accessibility statement.

In January 2025 we published our second draft British Sign Language Plan (BSL) for consultation, and in March we published the final plan for 2025-31.  This explains how we will promote and support BSL in accordance with the BSL (Scotland) Act 2015.  We have published a series of BSL videos that cover the plan, our thematic review, how we regulate and how to make a complaint or raise a serious concern. 

Watch the BSL and other SHR videos

Read our draft BSL plan 2025 – 2031

We are a corporate parent under the Children and Young People (Scotland) Act 2014, and we are required to publish a plan every three years to explain how we fulfil our duties.  In July 2024 we published a new action plan setting out the range of actions we would take to support the implementation of our Corporate Parenting Plan and Children’s Rights Report, which we published in December 2023.  We began actively planning for meeting the new requirements of the United Nations Convention on the Rights of the Child (UNCRC), including through our new action plan and by participating in relevant public body groups to collaborate on our duties and opportunities.  

Read our plan and report

In April 2024, we reported on our contribution to gender equality on public boards in Scotland. At March 2025 we have four women and five men on our Board.  We welcomed Dr Abhi Agarwal to our Board in October 2025.  Andrew Watson retired from the position of Deputy Chair on 31 March 2025 to be succeeded by Ewan Fraser.  We look forward to welcoming a new Chair and member later in 2025 as George Walker, Andrew Watson and Siobhan White come to the end of their appointment terms in June 2025.  We are grateful for their eight-year input and leadership. Read more about our Board.

We built on the skills audit and Learning and Development Strategy we completed in late 2023/24. During the year we embedded new learning and development initiatives including a staff learning and development group, a corporate learning plan and signposting for staff to available resources. Our staff also completed mandatory training on topics such as information security, data protection and security essentials.

We are one of around 30 public bodies who use Scottish Government shared services for the IT systems that underpin our HR, finance and purchasing systems. During 2024/25 the Scottish Government introduced a new Oracle IT system for these services. This was a major programme, and we committed significant resources to supporting the transition to the new system. The transitional issues have been resource-intensive and continue to be so for our small corporate team, both for the planning phase ahead of the switch in October and during implementation in the second half of the financial year.

Our staff team is made up of two groups, each with a Director.  Our Chief Executive and Directors form our Executive Team, which is responsible for providing strategic management and leadership.  Our Management Team supplements the Executive Team and is responsible for the overall oversight of operational management.  It comprises of the Executive Team along with our four Assistant Directors of Regulation and our Assistant Director of Digital.  During 2024/25, in alignment with the Scottish Government, we transitioned to a 35-hour working work.  Our staff are all civil servants.

We support out staff through our  Health, Safety and Wellbeing Committee, which has both staff and trade union representation. During the year we reviewed our lone working policy and our health and safety risk assessment policy.

Our staff participated in the Civil Service people survey. Our overall “engagement index” score for the survey is the equal highest of all the 100+ participating organisations across the UK. Read all our results from 2020 - 2024 here.

Our Board and Management Team monitor our performance against our Corporate and operational plans, including the targets set out below.

In 2024/25 we achieved substantial assurance from our internal auditor and an unqualified opinion from or Audit Scotland.

We had to reschedule some of our original work plans for the year. We postponed some corporate work while we transitioned to the new  Oracle HR and Finance IT systems and we hope to pick up on this in 2025/26, although system challenges remain.  We  were unable to review our  MOUs with HSE and the Care Inspectorate.  We planned to self-assess compliance with the Scottish Government’s Public Sector Cyber Resilience Framework, but as publication of this was delayed significantly, we prioritised other cyber activities and will consider the Framework in 2025/26. We will also review the Charter Indicators in light of the Scottish Government’s review of Energy Efficiency Standard for Social Housing when it is available.  Work relating to the housing emergency declared by the Scottish Parliament and the Phase 2 Grenfell report will also continue into 2025/26. We published our 2023/24 Statement of Compliance with the Public Service Reform (Scotland) Act 2010 in mid-April 2025, later than planned.

Looking ahead

We will continue to implement our 2024-27 Strategy, taking time to review it at the mid-point during 2025/26. We will remain agile and responsive, recognising the very complex and challenging environment for tenants, people who use social housing services and the landlords that deliver them.  We set out these challenges in the introduction to this report. We will continue to use our approach to risk management to remain responsive to the changing environment and mitigate the risks that could impact how we deliver against our objectives and priorities. For 2025-26 we have a budget settlement of £5.343 million revenue, £0.1 million capital, non-cash £0.1 million non-cash and £0.2m UK-funded Annual Managed Expenditure.  At 31 March there are some uncertainties around elements of our future costs: the annual Scottish Government pay settlement (which applies to our staff) has not been agreed, and the scale of Scottish Government support to offset the uplift in employer National Insurance contributions, has not been confirmed. We look forward to welcoming a new Chair and Board member during the coming year as we continue to work to achieve our statutory objective to protect the interest of tenants and those you use services provided by social landlords in Scotland. 

Michael Cameron, Chief Executive

Note: subheading numbering adjusted for readability for the web 

Accountability report and financial statements

Read our accountability report and financial statements year ended 31 March 2025.