Following passage of the Housing (Amendment) (Scotland) Act 2018 and The Regulation of Social Housing (Influence of Local Authorities) (Scotland) Regulations 2018, Office for National Statistics (ONS) has completed an assessment of registered social landlords (RSLs) in Scotland. The review has been completed 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.

ONS has concluded that RSLs in Scotland are private, market producers and as such they will be reclassified to the private non-financial corporations (S.11002) sub-sector for the purpose of national accounts and other economic statistics. This classification takes effect from 19 September 2018, the date the regulations came into force. The reclassification has been communicated in a letter sent on 26 September 2018.

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