Further to the statement on classification of English Housing Associations that ONS made on 3 October, ONS is today publishing a provisional classification decision, communicated in a letter sent to Her Majesty's Treasury on 31 August 2017. Although ONS would not reassess the classification of the housing associations sector in England until the proposed legislation has passed through Parliament, ONS will undertake a further review of the sector if and when this happens. Any review would take place in the context of international rules laid out in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2016 and the ensuing classification decision would take effect from the point at which the legislation is passed.