Value for money

Achieving Value for Money has always been important to landlords, and at a time when resources are more scarce than ever, it has become more important than ever before.

Assessing cost and performance

This service, which is available at no additional cost to our membership complements our existing performance benchmarking service which has over 120 Scottish based landlords, representing almost 90% of the social rented sector in Scotland.

This service allows members to:

  • 1
    Benchmark the activity costs that deliver the performance levels they already benchmark in Scotland's largest housing network
  • 2
    Compare strategic financial business planning assumptions against peers or the sector
  • 3
    Have more dialogue with board/elected members and tenants around service delivery and the cost of that service delivery
  • 4
    Have a more meaningful rent consultation process where rent strategy can be linked to service standards and performance, as well as tenant priorities
  • 5
    Compare their own costs year on year and assess what impact spending or efficiency plans are having on performance levels
  • 6
    Work with tenants to improve financial scrutiny, in keeping with the Charter

The materials for 2023, including the new VFM Tool and revised Guidance are now available and are accessible below, or on our Resources and Publications page.

Completed worksheets should be submitted to by Friday 29th September 2023.

To find out more about the Value For Money benchmarking service please contact


Publications and reports

Development Value for Money – Annual Report 2022/23

Details of the first Annual Report of SHN's Development Value for Money (DVfM) tool, analysing data relating to new build development projects completed during 2022/23. v1.1 - edited April 2024

SHN Value for Money Data Collection Spreadsheet 2023

Data collection spreadsheet for 2023's cost Value for Money tool, v1.0. Completed returns should be sent to by Friday 29th September.

SHN Value for Money Tool Guidance 2023

Guidance relating to SHN's cost Value for Money (VFM) Tool for 2023, v1.1 - updated 18 August 2023. Completed Returns should be submitted to by no later than Friday 29th September 2023.