GF Dividend / CIL / s106 Funding for HRA Capital Schemes


Our General Fund has received a dividend and has amounts of CIL and s106 funding it wants to use on enhancing HRA assets.

I am aware of the revenue ring fence between the GF and HRA but is anyone aware of the rules about using the GF dividend, or money held on the GF balance sheet, rather than being GF revenue income, on HRA assets?

I have been told there are no issues using the CIL and s106 monies (the RTB pooling return FAQs specifically mentions using s106 on a new build schemes as part of the use of 1-4-1 receipts, ie. you can't use the s106 value to count towards the 30% you are using 1-4-1 receipts for).