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.
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