How the adult social care precept is shown on the Council Tax bill

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 3% increase in the overall Council Tax in 2021/22 for adult social care. The increases in Council Tax attributable to adult social care for 2016/17 to 2020/21 are added together to show the total amount of your council tax bill that relates to the adult social care component in 2021/22.

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 66.7 112.56 894.96 1,007.52
B 7/9 77.8 131.32 1,044.12 1,175.44
C 8/9 88.9 150.08 1,193.28 1,343.36
D 1 100.0 168.84 1,342.44 1,511.28
E 11/9 122.2 206.36 1,640.76 1,847.12
F 13/9 144.4 243.88 1,939.08 2,182.96
G 15/9 166.7 281.40 2,237.40 2,518.80
H 18/9 200.0 337.68 2,684.88 3,022.56

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

* 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 settlement has set the Council Tax increase that will trigger the need for a referendum, excluding the social care precept, at 3% for 2021/22.

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% 2019/20 and 2% in 2020/21.

The government assumes in its calculation of core spending power that all local authorities will increase Council Tax by the maximum amount in 2021/22 (i.e. 2% 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 3% in 2021/22, on top of the core principle, to be spent exclusively on adult social care.

In 2021/22 the adult social care Precept will increase by 3%, which is 3% of the total 2020/21 bill of £1,439.46 and not 3% of the adult social care element of £125.73. Likewise, the 1.99% increase shown against the ‘general’ line above is in fact 1.99% of the total 2020/21 bill and not just the ‘general’ element of the 2020/21 bill. This is how central government’s regulations require us to show it.

The adult social care figure shown above (Band D illustration) of £168.84 is calculated as £1,439.46 x 3% = £43.11 + £125.73 from 2020/21 to give the total adult social care precept of £168.84 in the Band D bill for 2021/22.