What is the Adult Social Care Precept?
Since 2016/17 the Government has allowed Local Authorities to charge an additional ‘precept’ on top of their core Council Tax charge. This is to help pay for Adult Social Care services.
The income that is generated from the precept is ring fenced for Adult Social Care services only – it cannot be spent on anything else.
Why was the Precept introduced?
Many of our most vulnerable residents rely on Adult Social Care services to help them cope with;
- frailty
- ill-health
- and disability
An example;
Adult Social Care can help people to live independently in their own homes.
Demand for these services is growing. In 2023/24 our spending on Adult Social Care services is likely to exceed £256m. This is more than one third of our total revenue budget.
The Adult Social Care Precept was introduced by the Government as a way to help local authorities cover the cost.
How is the Precept calculated?
The calculation of the Adult Social Care (ASC) Precept is a bit complicated. It is easier to explain using an example, comparing 2023/24 Council Tax figures with 2022/23.
Every domestic property, like a house or flat, falls into a Council Tax Band.
The figures below relate to the charges that apply to a property in Band C.
|
Year |
Band C Core Council Tax (£) |
Band C |
Total |
Core increase (as % of previous year Total) |
ASC precept increase |
Total % increase |
|
2015/16 |
1,150.15 |
|
1,150.15 |
|
|
|
|
2016/17 |
1,172.81 |
23.00 |
1,195.81 |
1.97% |
2.00% |
3.97% |
|
2017/18 |
1,196.37 |
46.92 |
1,243.29 |
1.97% |
2.00% |
3.97% |
|
2018/19 |
1,233.54 |
71.79 |
1,305.33 |
2.99% |
2.00% |
4.99% |
|
2019/20 |
1,259.52 |
97.89 |
1,357.41 |
1.99% |
2.00% |
3.99% |
|
2020/21 |
1,286.53 |
125.04 |
1,411.57 |
1.99% |
2.00% |
3.99% |
|
2021/22 |
1,314.62 |
167.39 |
1,482.01 |
1.99% |
3.00% |
4.99% |
|
2022/23 |
1,344.11 |
182.21 |
1,526.32 |
1.99% |
1.00% |
2.99% |
|
2023/24 |
1,389.75 |
212.73 |
1,602.48 |
2.99% |
2.00% |
4.99% |
For 2023/24, the ASC Precept has been increased by 2% of the total Council Tax charge made for Cornwall Council services for the previous year (2022/23).
Therefore, for a Band C property:
- the total Council Tax for Cornwall Council services in 2022/23 was £1,526.32 and 2% of this figure is £30.52.
- the ASC Precept in 2022/23 was £182.21.
- £182.21 + £30.52 = £212.73, and this is the amount of the ASC Precept charge in 2023/24.
So if you live in a Band C property, your bill will show an overall Council Tax charge for Cornwall Council services in 2023/24 of £1,602.48. The overall charge is calculated by adding together the Core Council Tax (which has gone up by 2.99% compared with last year) and the ASC Precept:
- £1,389.75 + £212.73 = £1,602.48
Altogether, this is an increase of £76.16 or 4.99% on 2022/23 (£1,526.32).
How can I check the figures?
If you are checking the 2023/24 Precept on your own Council Tax bill, you will need both the 2022/23 and 2023/24 bills in front of you. Remember that the increase in the ASC Precept is calculated from the total amount of Council Tax charged only for Cornwall Council services the previous year.
To check your 2023/24 ASC Precept:
- Add together the amount for “Cornwall Council” and “Adult Social Care*” on your 2022/23 bill to get the total amount for Cornwall Council services.
- You then need to calculate 2% of this total amount.
- Add this 2% figure to the 2022/23 Adult Social Care* amount. The result is the Adult Social Care (ASC) Precept you are being charged for 2023/24.
Council Tax charges for your local Town or Parish council and the Devon and Cornwall Police and Crime Commissioner are shown on your bill separately. You do not need to include them to calculate the Precept.