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Council finance

Adult social care 2026/27


Adult social care precept

The Local Government Finance Settlement for 2026/27 allows local authorities with adult social care responsibilities to raise additional Council Tax income by up to 2%. This is included within the overall referendum threshold of 5%. The income generated by this is ringfenced specifically for adult social care.

For 2026/27, the Council Tax attributable to Devon County Council includes the precept to fund adult social care.

Improved Better Care Fund Grant

The Local Authority Better Care Grant for 2026/27 is allocated to councils with adult social care responsibilities using a national formula. This formula takes into account both levels of local need and each authority’s ability to raise income through Council Tax.

This grant brings together funding that was previously delivered through the Improved Better Care Fund (iBCF) and the Discharge Fund, creating a single, consolidated source of support for adult social care.

As required by government, the grant is pooled into the Better Care Fund (BCF), alongside NHS funding. This is done through the existing Section 75 partnership agreement under the NHS Act 2006. Decisions on how the pooled funds are used are made jointly by the Council and the NHS Devon Integrated Care Board, and must meet the national conditions set out in the BCF policy framework.

The purpose of the Better Care Fund is to:

• support a shift from treating illness to preventing it
• enable more people to receive care at home rather than in hospital
• reduce delays in hospital discharge
• improve the integration and person‑centred coordination of health and social care

Together, these funds help ensure that people receive timely, joined‑up support that promotes independence and wellbeing.

Grant2022/232023/242024/252025/262026/272027/28
 £m£m£m£m£m£m
Improved BCF Grant29.129.129.10
Additional Discharge Grant3.04.16.86.86.86.8
Local Authority Better Care Grant29.129.129.1
Total32.133.235.935.935.935.9