The Office for National Statistics (ONS) has been monitoring legislative changes to the housing associations sector in Wales. Although ONS would not reassess the classification of the housing associations sector until the proposed legislation has passed through the Welsh Assembly, ONS will undertake a further review of the sector if and when this happens. However ONS has already provided a provisional classification decision, communicated in a letter sent on 31 August 2017. Any further 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.