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 2018/19 for adult social care. The increases in council tax attributable to adult social care for 2016/17 to 2018/19 are added together to show the total amount of your council tax bill that relates to the adult social care component in 2018/19.

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£s£s£s
A6/966.756.52830.94887.46
B7/977.865.94969.431,035.37
C8/988.975.361,107.921,183.28
D1100.084.781,246.411,331.19
E11/9122.2103.621,523.391,627.01
F13/9144.4122.461,800.371,922.83
G15/9166.7141.302,077.352,218.65
H18/9200.0169.562,492.822,662.38

Band D illustration

2016/17* 2017/18 2018/19
Council Tax £Increase %Council Tax £Increase %Council Tax £Increase %
Council Tax – general1,184.391.991,208.461.991,246.412.99
Council Tax – adult social care23.232.0059.463.0084.782.00
Total Council Tax – band D1,207.623.991,267.924.991,331.194.99

* 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 a referendum, excluding the social care precept, at 3% for 2018/19; an increase of 1%.

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 last year and allowed authorities to increase the precept to a maximum of 3% per annum over the period 2017/18 to 2019/20 as long as the total increase over the three years did not exceed 6%. The Council increased the adult social care precept by 3% in 2017/18. If the adult social care precept is increased by 2% in 2018/19 then there can only be a 1% increase in 2019/20; if the adult social care precept is increased by 3% in 2018/19 then there can be no increase in 2019/20.

In 2018/19 the adult social care precept will increase by 2%, which is 2% of the total 2017/18 bill of £1,267.92 and not 2% of the adult social care element of £59.46. Likewise, the 2.99% increase shown against the ‘general’ line above is in fact 2.99% of the total 2017/18 bill and not just the ‘general’ element of the 2017/18 bill. This is how Central Government’s regulations require us to show it.

The adult social care figure shown above (Band D illustration) of £84.78 is calculated as £1,267.92 x 2% = £25.32 + £59.46 from 2017/18 to give the total adult social care precept of £84.78 in the Band D bill for 2018/19.