Publication: Housing - Audit scope

Having a home is important to people’s safety and security, and access to adequate housing is a fundamental human right.

The housing situation in Scotland is worsening. The number of households in temporary accommodation is increasing, and people are spending longer in the homelessness system. In this context, between 2023 and 2024, 13 Scottish councils declared a housing emergency and the Scottish Parliament declared a national housing emergency in May 2024.The Scottish Government has set a target of delivering 110,000 affordable homes by 2032. Delivering more homes will help address the long-term need for housing but the number of affordable homes being built every year has fallen since 2022/23.

This audit will assess how effectively the Scottish Government and councils are addressing the acute and long-term housing challenges. It will publish in January 2027.