Social housing regulation in Ireland: what boards and executives need to know

1. The role of AHBs in Ireland’s housing system

Approved Housing Bodies are independent, not-for-profit organisations that provide affordable rented housing for people who cannot meet their housing needs in the private market. They work alongside local authorities, often with significant public funding, to deliver and manage homes for people on social housing lists or with particular support needs.

Because AHBs hold and manage homes funded directly or indirectly by the State, there is a legitimate public interest in ensuring those homes are well governed, financially sustainable and properly maintained – and that tenants are treated fairly and respectfully. That’s where the modern regulatory framework comes in.

2. From voluntary codes to statutory regulation

Historically, AHBs engaged with the Housing Agency’s Voluntary Regulation Code – a useful step, but ultimately optional. 

The big shift came with the Housing (Regulation of Approved Housing Bodies) Act 2019, which put AHB regulation on a statutory footing and created the Approved Housing Bodies Regulatory Authority (AHBRA). The Act’s purpose is to regulate AHBs “for the purposes of protecting certain housing assets” and to promote stronger governance, financial management, property management and tenancy management across the sector.

The legislation was commenced in stages from 2020, with all remaining sections brought into force on 1 July 2022. That commencement gave AHBRA its full powers to monitor, assess, investigate and, where necessary, intervene in AHBs.

Since then, the regulatory landscape has moved from “nice to have” to “non-negotiable”.

3. The AHBRA Standards – four pillars of regulation

At the heart of AHB regulation are the Standards for AHBs, approved by the Minister for Housing on 15 February 2022. All registered AHBs must comply with these Standards, which are grouped into four pillars:

1. Governance

2. Financial management & reporting

3. Property & asset management

4. Tenancy management

The Standards are outcome-based rather than a checklist. They set out what AHBs must achieve, but give organisations flexibility in how they demonstrate compliance – recognising that a small, community-based AHB will look different to a large national provider.

In practice, this means AHBs must be able to show – with evidence – that:

• The board is effective, accountable and properly informed.

• Financial management is robust, with clear oversight of risk and viability.

• Housing assets are safe, compliant and managed strategically over the long term.

• Tenants are treated fairly, tenancies are well managed, and complaints are addressed properly.

4. What AHBRA is doing in practice

AHBRA’s role is not just to set Standards, but to monitor and enforce them. Key elements of its regulatory approach now include: 

• Registration and de-registration of AHBs – only registered AHBs can access certain funding streams.

• Annual information returns, covering governance, finance, property and tenancy management, which help AHBRA identify risk across the sector.

• Detailed compliance assessments against the Standards. AHBRA has begun issuing and publishing assessment reports – 45 by late 2025 – which provide a clear picture of strengths and weaknesses at individual AHB level.

• Notifiable events – AHBs must proactively report significant events (e.g. serious governance failures, major financial concerns, serious health and safety risks) so that AHBRA can engage early.

• Investigatory and enforcement powers, where there is serious non-compliance or risk to housing assets or tenants.

This represents a step-change in transparency and external scrutiny. For boards, it also offers something positive: structured feedback on how your organisation measures up, and where improvement is needed.

5. The wider regulatory jigsaw

AHBRA is a major piece of the puzzle – but not the only one. Most social housing providers in Ireland operate within a dense web of overlapping obligations, including: 

• Charities Regulator & Charities Governance Code – outlining core governance principles, duties of trustees, and expectations around transparency and accountability.

• Companies Act 2014 – for companies limited by guarantee, including directors’ duties, filing requirements and financial reporting.

• Funders’ conditions – especially local authorities, the Housing Agency, the HSE and other public funders, who may set specific requirements around governance, performance and reporting.

• Residential Tenancies Board (RTB) – where relevant for tenancies and dispute resolution.

• Health & safety, building regulations and fire safety – particularly important for property and asset management.

• Public procurement rules – especially where AHBs are considered contracting authorities.

The Standards for AHBs explicitly recognise that AHBs must comply with this broader framework. In other words, AHBRA is not a parallel universe – it sits on top of everything you already have to do.

For boards and executives, the question becomes: how do we join this all up in a way that’s manageable and adds value?

6. What this means for boards and executives

From my work with AHBs and housing charities, a few themes keep coming up. The organisations that handle regulation well tend to:

• Treat regulation as a tool for strengthening the organisation, not just a compliance exercise.

• Are honest about gaps and weaknesses, and work systematically to address them.

• Build a clear line of sight from the board table to frontline practice – especially around property safety, tenant experience and risk.

• Invest in board development, board papers that genuinely support good decision-making, and a healthy culture of challenge and accountability.

By contrast, where AHBRA (or the Charities Regulator) finds problems, they often sit in familiar areas:

• Policies and frameworks that exist on paper but aren’t embedded in day-to-day practice.

• Limited board assurance on property compliance and asset management.

• Financial reporting that doesn’t give the board a clear view of long-term viability and risk.

• Confusion about roles and responsibilities between board and executive.

7. Five questions every AHB board should be asking

If you sit on the board or senior team of an AHB or housing charity, these are good starter questions for your next meeting or away day:

1. Do we clearly understand our regulatory obligations – and how they fit together?

   • AHBRA Standards, Charities Governance Code, Companies Act, funders, RTB, H&S, procurement, etc.

2. Can we show – with evidence – that we meet the Standards for AHBs across all four pillars?

   • Governance, financial management, property & asset management, tenancy management.

3. What does our latest risk register tell us about regulatory risk?

   • Are we being honest about where we’re exposed, and is the board seeing that picture regularly?

4. How strong is our assurance on property and building safety?

   • Do we have up-to-date asset data, compliance certificates, planned maintenance programmes and clear accountability?

5. Are we confident that tenants’ voices and experiences are influencing decisions?

   • Complaints, feedback, engagement and service design should all link back into board oversight.

If you are unsure of the answers to any of these, you’re not alone – and it’s exactly where a structured regulatory or governance review can help.

8. How Impact Ireland Consulting can help

At Impact Ireland Consulting, we specialise in helping AHBs and housing charities make sense of this regulatory landscape and turn it into something practical and useful. That typically includes:

• Gap analyses against the Standards for AHBs and the Charities Governance Code.

• Governance reviews – board structures, terms of reference, schemes of delegation, decision-making and assurance.

• Property and asset management reviews – linking compliance, asset data and investment planning.

• Risk management frameworks – risk registers, notifiable events procedures and board reporting.

• Board and leadership workshops – to build shared understanding, confidence and a healthy challenge culture.

Our approach is supportive, evidence-based and grounded in the realities of running AHBs and housing charities – not just theory.

If your organisation would benefit from an honest, constructive look at where you stand on regulation – and where you want to be – get in touch!