Approved housing bodies are classified in the non-profit sector. Funds provided to them by Government for the construction-acquisition of fixed assets are therefore classified as investment grants and do not form part of general Government fixed capital formation.
At the 2017 Excessive Deficit Procedure Dialogue Visit to Ireland, Eurostat set an action point for the CSO to review the classification of the approved housing bodies. This work is in progress and during this review, the AHBs remain classified to the non-profit sector.