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 2024/25 for adult social care. The increases in Council Tax attributable to adult social care for 2016/17 to 2024/25 are added together to show the total amount of your council tax bill that relates to the adult social care component in 2024/25.

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 66.7 165.06 978.72 1,143.78
B 7/9 77.8 192.57 1,141.84 1,334.41
C 8/9 88.9 220.08 1,304.96 1,525.04
D 1 100.0 247.59 1,468.08 1,715.67
E 11/9 122.2 302.61 1,794.32 2,096.93
F 13/9 144.4 357.63 2,120.56 2,478.19
G 15/9 166.7 412.65 2,446.80 2,858.45
H 18/9 200.0 495.18 2,936.16 3,431.34

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
         
2022/23 Council Tax £
1,372.59 183.87 1,556.46
  Increase % 1.99 1.0 2.99
         
2023/24 Council Tax £ 1419.21 214.92 1634.13
  Increase % 2.99 2.0 4.99
2024/25 Council Tax £ 1,468.08 247.59 1,715.67
Increase % 2.99 2.0 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 government has set the Council Tax increase that will trigger the need for a referendum, excluding the social care precept, at 3% for 2024/25.

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% in 2019/20, 2% in 2020/21, 3% in 2021/22, 1% in 2022/23 and 2% in 2023/24.

The government assumes in its calculation of core spending power that all local authorities will increase Council Tax by the maximum amount in 2024/25 (that is 2.99% 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 2024/25, on top of the core principle, to be spent exclusively on adult social care.

In 2024/25 the adult social care precept will increase by 2%, which is 2% of the total 2023/24 bill of £1,634.13 and not 2% of the adult social care element of £214.92. Likewise, the 2.99% increase shown against the General line above is in fact 2.99% of the total 2023/24 bill and not just the General element of the 2023/24 bill. This is how we are required to show it.

The adult social care figure shown above (Band D illustration) of £247.59 is calculated as £1,634.13 x 2% = £32.67 + £214.92 from 2023/24 to give the total adult social care precept of £247.59 in the Band D bill for 2024/25.