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 1% increase in the overall council tax in 2019/20 for adult social care. The increases in council tax attributable to adult social care for 2016/17 to 2019/20 are added together to show the total amount of your council tax bill that relates to the adult social care component in 2019/20.

County Council Tax due for each property valuation band

Valuation bandGovernment multiplierAdult social care preceptGeneral expenditure (other)Council Tax Devon CC
Ratio% of band D£££

Band D illustration

YearCouncil Tax – GeneralCouncil Tax –
Adult Social Care
Council Tax – Band D
2016/17*Council Tax £1,184.3923.231,207.62
Increase %1.992.003.99
2017/18Council Tax £1,208.4659.461,267.92
Increase %1.993.004.99
2018/19Council Tax £1,246.4184.781,331.19
Increase %2.992.004.99
2019/20Council Tax £1,286.1998.101,384.29
Increase %2.991.003.99

* 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 2019/20, the same level as 2018/19.

The adult social care Precept regulations have remained unchanged. In 2016/17, the social care precept was capped 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 and 2% in 2018/19 leaving 1% available for 2019/20.

In 2019/20 the adult social care Precept will increase by 1%, which is 1% of the total 2018/19 bill of £1,331.19 and not 1% of the adult social care element of £84.78. Likewise, the 2.99% increase shown against the ‘general’ line above is in fact 2.99% of the total 2018/19 bill and not just the ‘general’ element of the 2018/19 bill. This is how Central Government’s regulations require us to show it.

The adult social care figure shown above (Band D illustration) of £98.10 is calculated as £1,331.19 x 1% = £13.32 + £84.78 from 2018/19 to give the total adult social care precept of £98.10 in the Band D bill for 2019/20.