The council tax attributable to Devon County Council includes a precept to fund adult social care. For adult social care authorities, Council Tax bills show two percentage changes: one for the part of the overall change attributable to the adult social care precept, and one for the part attributable to general expenditure.

There is a 2% increase in the overall Council Tax in 2024/25 for adult social care. The increases in Council Tax attributable to adult social care for 2016/17 to 2024/25 are added together to show the total amount of your council tax bill that relates to the adult social care component in 2024/25.

County Council Tax due for each property valuation band

Valuation band	Government multiplier		Adult social care precept	General expenditure (other)	Council Tax Devon CC
	Ratio	% of band D	£	£	£
A	6/9	66.7	165.06	978.72	1,143.78
B	7/9	77.8	192.57	1,141.84	1,334.41
C	8/9	88.9	220.08	1,304.96	1,525.04
D	1	100.0	247.59	1,468.08	1,715.67
E	11/9	122.2	302.61	1,794.32	2,096.93
F	13/9	144.4	357.63	2,120.56	2,478.19
G	15/9	166.7	412.65	2,446.80	2,858.45
H	18/9	200.0	495.18	2,936.16	3,431.34

Band D illustration

Year		Council Tax – General	Council Tax – Adult Social Care	Council Tax – Band D
2016/17*	Council Tax £	1,184.39	23.23	1,207.62
	Increase %	1.99	2.00	3.99

2017/18	Council Tax £	1,208.46	59.46	1,267.92
	Increase %	1.99	3.00	4.99

2018/19	Council Tax £	1,246.41	84.78	1,331.19
	Increase %	2.99	2.00	4.99

2019/20	Council Tax £	1,286.19	98.10	1,384.29
	Increase %	2.99	1.00	3.99

2020/21	Council Tax £	1,313.73	125.73	1,439.46
	Increase %	1.99	2.00	3.99

2021/22	Council Tax £	1,342.44	168.84	1,511.28
	Increase %	1.99	3.00	4.99

2022/23	Council Tax £	1,372.59	183.87	1,556.46
	Increase %	1.99	1.0	2.99

2023/24	Council Tax £	1419.21	214.92	1634.13
	Increase %	2.99	2.0	4.99

2024/25	Council Tax £	1,468.08	247.59	1,715.67
	Increase %	2.99	2.0	4.99

*In 2015/16 there was no separate adult social care element (precept). The County Council part of the bill for a band D property was £1,161.27.

The government has set the Council Tax increase that will trigger the need for a referendum, excluding the social care precept, at 3% for 2024/25.

The adult social care precept regulations in 2016/17 capped the social care precept at 2% per annum for the period 2016/17 to 2019/20. Central government changed these regulations in 2017/18 and allowed authorities to increase the precept to a maximum of 3% per annum over the period 2017/18 to 2019/20 providing the total increase over the three years did not exceed 6%.

The Council increased the adult social care precept by 3% in 2017/18, 2% in 2018/19, 1% in 2019/20, 2% in 2020/21, 3% in 2021/22, 1% in 2022/23 and 2% in 2023/24.

The government assumes in its calculation of core spending power that all local authorities will increase Council Tax by the maximum amount in 2024/25 (that is 2.99% plus the increase in the adult social care precept). Councils with adult social care responsibilities will be able to increase their Council Tax by a further 2% in 2024/25, on top of the core principle, to be spent exclusively on adult social care.

In 2024/25 the adult social care precept will increase by 2%, which is 2% of the total 2023/24 bill of £1,634.13 and not 2% of the adult social care element of £214.92. Likewise, the 2.99% increase shown against the General line above is in fact 2.99% of the total 2023/24 bill and not just the General element of the 2023/24 bill. This is how we are required to show it.

The adult social care figure shown above (Band D illustration) of £247.59 is calculated as £1,634.13 x 2% = £32.67 + £214.92 from 2023/24 to give the total adult social care precept of £247.59 in the Band D bill for 2024/25.

Adult social care 2024/25