The Regulator consulted last year on changes to the content of the Determination and published a revised Determination in December 2025. The Regulator is consulting again because an update to the Housing Statement of Recommended Practice (SORP) impacts on the Determination.

The Housing SORP is a UK-wide framework which interprets accounting standards for use by social landlords.

The only change the Regulator is now proposing to the Determination is to re-introduce the disclosure on remuneration of key senior managers as this has not been included in the updated version of the Housing SORP.

Shaun Keenan, assistant director of financial regulation, said: “Thank you again to everyone who took the time to contribute to our consultation on the full Determination last year.

“Following a recent update to the Housing SORP, we propose to make a further change to the disclosure requirements.

“It’s important that we consider the views from across the sector, so I would encourage anyone with an interest to read the documents and share their feedback.”

The consultation is available on the Regulator’s website until 22 May. Any questions about the consultation should be sent to consultations@shr.gov.scot.