Business Stream Definitions

The categories of social housing used in the model replicate those most commonly used by associations when reporting their business. As such it largely follows the categories set out in the Housing Corporation’s RSR return (pdf file). The only differences are where additional categories have been added to aid associations in the modelling of stock where the income and cost profiles are significantly different from the established categories e.g. the inclusion of a separate template for Foyers.

For definition on the following categories please refer to the RSR guidance notes:
- General Needs (referred to as “Housing Accommodation” in CAPACITY)
- Supported Housing
- Temporary Housing (referred to as “Short-life Housing” in CAPACITY)
- PFI
- Residential Care Homes
- Shared Ownership
- Key Worker
- Homebuy

For the remaining two categories the definitions are as follows:

- Foyers: Where associations have foyer schemes whose income and costs are materially different from their other supported housing units, then they can use the foyer template to record these units separately.

- Other Social Housing: This can be used to separately identify any units that do not fit into any of the above categories.

Materiality: it is important that associations divide their stock as far as possible into the categories used by the model. However, this does not override the need to be material and proportionate in approach. If there are a small number of units that fit in one category, but the work associated in producing the figures for those units is disproportionate to the benefit obtained, then they should be included in another appropriate category.

Accounting Definitions

The accounting terminology and formats used in CAPACITY follow the accounting rules for the sector. See the relevant section of the Housing Corporation website.

SORP: This is an NHF publication to be found on their website.