AHBs are independent, not-for-profit organisations who, alongside local authorities, provide housing for people on the social housing waiting list or for particular groups, such as older people or homeless people. 450 AHBs across Ireland are responsible for 53,000 homes (owned/leased and managed). At the end of Quarter 3 2022, there was an estimated 8,124 social homes in the AHB build pipeline. AHBs are expected to provide about 43% of the 9,100 new-build social homes and over 40% of Cost Rental homes targeted in 2023. The CALF review was a commitment under Housing for All, the Government’s housing plan to 2030.