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||£||£||£|
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|
|2017/18||Council Tax £||1,208.46||59.46||1,267.92|
|2018/19||Council Tax £||1,246.41||84.78||1,331.19|
|2019/20||Council Tax £||1,286.19||98.10||1,384.29|
|2020/21||Council Tax £
|2021/22||Council Tax £||1,342.44||168.84||1,511.28|
* 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.