CLT Revenue Viability
As well as working out how you are going to finance the capital development,
you will need a budget showing how the CLT will run when your scheme is
complete.
As well as the cost of managing the asset, account must be taken of the cost
of managing the organization itself. The main costs are likely to be third party
liability insurance; accounting if this cannot be done by volunteers or board
members; annual returns; an audit if the organization is big enough; travel;
training; and general costs such as telephone, postage and stationery.
The income to meet these costs must also come from rent or other income
sources on top of the housing management cost discussed under management and
maintenance. Two other possible sources of income that may need to be considered
in addition are:
- a rent charge applied to all homes including any sold freehold of
around £150-£250pa, broadly the same as a ground rent;
- a rent on the unsold element of any part-equity homes. Charging a
rent as well as selling a share related to income complicates the
affordability calculation and means the multiple of income for an affordable
mortgage needs to fall to around 3x. However it may be essential if all the
homes are part equity as the CLT must have some income. Provided the rent is
0.5%-1% of the unsold equity it should not unbalance the scheme and is more
affordable than the 2-3% changed on conventional shared ownership.
The CLT should also aim to start out with a reserve provided as part of the
scheme cost. If a contingency of 1.5% is set aside and in addition 1.5% is
charged for the CLT’s development administration, any unspent elements of both
can become the CLT’s reserve as it begins management to deal with any cash flow
shortfalls. A small income can also be generated from interest.
A budget on these lines will be needed as part of the Business Plan to
funders. It should be reviewed again before construction starts as there is an
overlap between capital and revenue assumptions (the relative costs of
maintaining different materials and the consequences of only being able to sell
equity at 3x income because of the need for a rental component for example).
Step by Step Guide
Other Guides
For other CLT guides and information, visit our Resources page.