The Housing Revenue Account 51C Transfer of funds into the Housing Revenue Account (1) The Housing (Scotland) Act 1987 is modified as follows. (2) In schedule 15 (the housing revenue account), in paragraph 2(1)(h), for “except” substitute 10 “including”. 1 51D Transfer of funds into the Housing Revenue Account (1) The Housing (Scotland) Act 1987 is modified as follows. (2) In schedule 15 (the housing revenue account), in paragraph 2(5) the words “, with the consent of the Secretary of State,” are repealed. 15 Review of classification of properties 51E Review of classification of properties (1) The Scottish Ministers must, within 2 years of Royal Assent, review the assessment and classification of properties which could be used as housing, for the purpose of liability for non-domestic rates. 20 (2) The review under subsection (1) must include— (a) the accuracy of assessments, (b) the process of assessments, (c) communication in relation to assessments, (d) the impact on the understanding of housing stock, 25 (e) the impact on decision making in relation to housing policy, (f) any other issues that the Scottish Ministers consider appropriate. (3) As soon as practicable after concluding the review under subsection (1), the Scottish Ministers must— (a) publish, and 30 (b) lay before the Scottish Parliament, a report on that review. (4) The report under subsection (3) must include a statement of the action, if any, the Scottish Ministers intend to take as a result of the review. 82 Housing (Scotland) Bill Part 6A—Impact Assessment Housing emergency 51F Housing emergency (1) The Scottish Ministers must, by regulations, define the conditions which would constitute— 5 (a) a housing emergency, (b) evidence of exit from a housing emergency. (2) Regulations under subsection (1) must be laid within the period of six months beginning with the day after Royal Assent. (3) If the conditions set out in regulations under subsection (1)(a) are met, the Scottish 10 Ministers must declare a housing emergency. 1 (4) Should a housing emergency be declared under subsection (3), the Scottish Ministers must publish a strategy on the actions they will take to end the housing emergency. (5) The Scottish Ministers may, by regulations, set out the actions that may be listed in a strategy published under subsection (4). 15 (6) In respect of each reporting period, the Scottish Ministers must publish and lay a report before the Scottish Parliament setting out the progress of the strategy published under subsection (4) to end the housing emergency. (7) In this section, “reporting period” means the period of six months beginning with the day on which a strategy under subsection (4) is published, and thereafter, every six 20 months until the housing emergency has ended.