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SHR Update - January 2026

SHR Update banner and SHR logo

Welcome

The start of 2026 continues to be challenging for social landlords and their tenants and service users.


Many tenants are still facing economic hardship, and social landlords continue to face significant pressures - particularly on local authorities homelessness services. 


At the end of the year, we published our financial analysis of registered social landlords' (RSLs) five-year projections. It shows that while the sector finances remain broadly stable, forecasts indicate ongoing financial pressures.  


Our analysis of loan portfolio returns also highlights growing lender and investor confidence in social housing - a positive sign for the sector.


In November, we outlined the key risks we'll focus on in our annual assessment. This year, our priorities include: quality and safety of homes, services for Gypsy/Travellers and people who are or may become homeless, and good governance and financial health of RSLs. 


Over the coming months, we'll continue to keep a strong focus on the challenges tenants and landlords face and our statutory objective to safeguard and promote the interests of tenants and service users. 


Michael Cameron

Chief Executive

Michael Cameron, Chief Executive

Michael Cameron, Chief Executive

RSLs' finances stable, but forecasts suggest ongoing financial pressures 

Our summary of RSLs' financial plans for the next five years, published in December, shows RSLs' finances are generally stable, but they continue to face ongoing financial pressures. 


Our report shows that the sector forecasts continued, steady generation of both operating and net surpluses.


It also projects turnover increasing by 3.9% per year – down from last year’s forecast of 4.7%—while operating costs are expected to rise by 3.1%, matching the previous year’s rate. 


Read more
Pennies in a row and in a jar with a house o top.

The risks we will focus on 

In November, we published a summary of the risks we will focus on in our annual risk assessment of social landlords.



The risk assessment is one of the main ways we decide how we'll engage with social landlords.



This year, we will focus on:

  • the quality and safety of the homes

  • services for Gypsy/Travellers and people who are or could become homeless; and 

  • good governance and the financial health of RSLs.


Read more
An image of a document with a magnifying glass focusing on the document.

Want to be a Tenant Advisor? Apply by 4 pm, 13 February 

We're recruiting new Tenant Advisors. This is an exciting opportunity for tenants of social landlords to inform the Regulator’s work and bring a tenant perspective to our scrutiny of landlords’ services.


We're working with the Tenant Information Service (TIS) to recruit 16 motivated tenants to take on the role of Tenant Advisor. 


We're seeking applications from people of all backgrounds. So, if you'd like to apply, send in your application by 4 pm on Friday 13 February. 

Read more
Pennies in a row and in a jar with a house o top.

Complaints & serious concerns factsheets

In December, we published two updated factsheets for tenants and landlords about raising a serious concern about a landlord.


The updated the factsheets respond to feedback from tenants and landlords and give more information on how tenants can report a serious concern and how we handle these reports. 


We've also produced British Sign Language version of the factsheet. 



We hope tenants and landlords find them helpful.


Read more
A page of a report showing charts over time

Revised Determination of Accounting Requirements

In December, we published a revised Determination of Accounting Requirements.


It sets out how RSLs must prepare and present their annual accounts, ensuring transparency and consistency across the sector.


The new revised Determination follows consultation with relevant stakeholders. Thank you to everyone who responded. We'll publish our formal response soon. 

Read more
Person clicking on the latest news on a tablet.

Investor & lender confidence in social housing in Scotland strengthens 

Our report on RSLs loan portfolio returns 2024/25, published in October, showed a marked rise borrowing activity across social housing in Scotland.



It shows that both the number of RSLs securing new finance and the overall value of funding arranged increased significantly, compared to the previous year. For the first time, total debt facilities available to Scotland’s RSLs exceeded £7 billion—underscoring growing financial confidence and investment in affordable housing.



Read more
A page of a report showing charts over time

Letter to landlords: making information available for tenants  

We've just written to social landlords about making information available for tenants and service users about landlord performance and our work.


Our letter reminds landlords of the key information they are required to publish to help make sure tenants and service users can easily access relevant and up-to-date regulatory information. 

Read more
crowd of people to illustrate the wide range of people who are social landlords tenants

Annual Assurance statements   

You can now access social landlords' Annual Assurance Statements on our website.


We require each landlord to submit the statements to state whether it meets regulatory requirements, and if not, what it will do to address any areas of non-compliance. 


Read more

RSL financial statements 2024/25 

We made RSLs’ audited financial statements for 2024/25 available on our website in November.  


We will also publish our detailed analysis of the financial statements but in the meantime, RSLs and others can use the statistics to carry out their own analysis or benchmarking.

Read more

Charter Technical Guidance for landlords 

We've just published updated Charter Technical Guidance for social landlords to refer to when preparing their annual return on the Scottish Social Housing Charter. 



Read more

Blogs 

Garry Coutts, our Chair blogs about all the latest meeting systemically important landlord group. 


Read Garry's blog

Helen Trouten Torres, Board member and Chair of our Tenants Together (Scotland) liaison group blogs about the latest from the group.

Helen Trouten torrs
Read Helen's blog

Board members re-appointments 

In October, Scottish Ministers announced the reappointment of Marieke Dwarshuis and Lindsay Paterson to our Board.

Read more
Marieke Dwarshius, Board Member

Marieke Dwarshuis, Board Member 

Lindsay Patterson Board member

Lindsay Patterson, Board Member 

What's next?

Here's what we have coming up:



  • Our response to our consultation on the revised Determination of Accounting requirements

  • SHR - Meet the Team event in Edinburgh - 25 February

  • Our interim Strategy 

  • Outcome of our annual risk assessment of social landlords  - March 


www.housingregulator.gov.scot

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