CSE1065 - Introduction: Definition of Social Housing Association

Housing associations are defined in section 1 of the Housing Associations Act 1985 and other registered social landlords who provide social housing for the benefit of the community, on a not-for-profit basis.

The CSE applies to CSGs established by social housing associations that meet the conditions described in CSE 1250 whether or not the CSGs are VAT grouped with the housing association or VAT registered separately. It also applies to the equivalent bodies in Scotland and Northern Ireland.

The CSG is not required to be a housing association and normally will not be such a body.

The CSE does not apply to arrangements entered into by private landlords.