Approved Housing Bodies (AHBs) are independent, not-for-profit organisations. They provide affordable rented housing for people who cannot afford to pay private sector rents or buy their own homes; or for particular groups, such as older people or homeless people.
The ongoing management and maintenance of Approved Housing Body properties is a matter for each individual AHB to decide and fund where necessary, with due regard to the standards expected of them under regulation (by AHBRA, the RTB and other bodies such as HIQA where relevant).
There are various funding models available to AHBs, each funding model has specific terms and conditions that govern and determine the funding of repairs to property. In relation to the P&A-CALF Funding Scheme, this is exclusively available to AHBs to fund both capital and current costs associated with the provision of social housing. A key aspect of the cost-based approach to this funding scheme is determining the appropriate operational costs that are likely to be incurred over an extended period. These costs include management costs, response maintenance costs, cyclical maintenance costs and planned maintenance costs (sometimes referred to as sinking fund expenditure) incurred or projected to be incurred by an AHB
The Report of the Approved Housing Body Strategic Forum, published in November 2025, presents an ambitious and transformative vision for the AHB sector and sets out a roadmap of policy development reforms to enable the realisation of that vision over the years ahead. The report includes funding recommendations for the sector and is available at: [www.gov.ie/en/department-of-housing-local-government-and-heritage/publications/report-of-the-approved-housing-body-ahb-strategic-forum/]
The Approved Housing Bodies Regulatory Authority (AHBRA) was formally established in 2021 under the Housing (Regulation of Approved Housing Bodies) Act 2019. AHBRA provides the regulation of Approved Housing Bodies (AHBs) for the purposes of protecting housing assets provided or managed by AHBs. AHBRA have published four sets of standards for AHBs under their regulatory framework, including a financial management standard and a property and asset management standard. Information on what is required under these standards is available on AHBRA’s website at the following link: [www.ahbregulator.ie/for-ahbs/about-the-standards/]