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 2% increase in the overall Council Tax in 2020/21 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 2020/21.

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£££
A6/966.783.82875.82959.64
B7/977.897.791,021.791,119.58
C8/988.9111.761,167.761,279.52
D1100.0125.731,313.731,439.46
E11/9122.2153.671,605.671,759.34
F13/9144.4181.611,897.612,079.22
G15/9166.7209.552,189.552,399.10
H18/9200.0251.462,627.462,878.92

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
 
2020/21Council Tax £
1,313.73125.731,439.46
Increase %
1.992.003.99

* 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 2% for 2020/21.

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 and 1% 2019/20.

The government assumes in its calculation of core spending power that all local authorities will increase Council Tax by the maximum amount in 2020/21 (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 2% in 2020/21, on top of the core principle, to be spent exclusively on adult social care.

In 2020/21 the adult social care Precept will increase by 2%, which is 2% of the total 2019/20 bill of £1,384.29 and not 2% of the adult social care element of £98.10. Likewise, the 1.99% increase shown against the ‘general’ line above is in fact 1.99% of the total 2019/20 bill and not just the ‘general’ element of the 2019/20 bill. This is how central government’s regulations require us to show it.

The adult social care figure shown above (Band D illustration) of £125.73 is calculated as £1,384.29 x 2% = £27.63 + £98.10 from 2019/20 to give the total adult social care precept of £125.73 in the Band D bill for 2020/21.