Council Tax

3. The Council Tax Adult Social Care precept explained

The amount of Council Tax payable for each property band for county council services in 2018-19 is shown here. This amount includes a levy (or precept) to fund Adult Social Care (ASC).

Percentage increase 2.99% 3.00% 5.99%
Council Tax Band Bucks CC Standard amount Bucks CC Adult Social Care Precept Total Bucks CC Precept
A 798.25 62.44 860.69
B 932.29 72.85 1004.14
C 1,064.34 83.25 1,147.59
D 1,197.38 93.66 1,291.04
E 1,463.46 114.47 1,577.94
F 1,729.55 135.29 1,864.84
G 1,995.63 156.10 2,151.73
H 2,394.76 187.32 2,582.08

NOTE: The adult social care levy (£93.66 for Band D) combines the amount charged in 2017-18 (£57.12) and the 2018-19 levy (£36.54). The 2018-19 levy (3%) is based on the 2017-18 overall council tax precept (£1,218.08).


What is the 'Adult Social Care precept'?

In 2015 the government created the Adults Social Care Precept, which allowed Councils which provide Social Care to Adults to increase their share of Council Tax by up to an extra 2%. In 2016 they announced that for the 3 years from 2017/18 to 2019/20 Councils would be allowed to increase this by up to 3% in any given year, but no more than 6% in total over those years. Buckinghamshire County Council has taken the decision to increase the Adults Social Care Precept element of Council Tax by 3% in 2017/18 and 2018/19.  In 2019/20 the Adults Social Care Precept will be 0% as a result.


The Government has said that this precept must be shown as a separate charge on all council tax bills, however the increase shown on bills is on the total Council tax payable to Buckinghamshire County Council, not just the previous years ASC precept element.  The income generated from this charge is ring-fenced, meaning it can only be used for Adult Social Care services.


Adult Social Care services support some of the most vulnerable members of our communities, largely supporting those in old age and adults with disabilities. In 2018/19 our spending on services for this group is likely to exceed £136m (approximately 40.2% of our total revenue budget).


How do we ensure this precept is spent on Adult Social Care?

As part of the process of setting our budget the Chief Finance Officer is required to confirm in writing to Central Government that we will use the ‘Adult Social Care precept’ and that the budget for Adult Social Care has increased from what it would otherwise have been by at least the amount raised from this ‘precept’.

In 2018/19 the Adult Social Care precept will raise Buckinghamshire County Council an additional £7.8m. We anticipate that the costs of growth in the population and of inflationary increases to Adult Social Care service delivery will cost Buckinghamshire County Council an additional £6.5m in 2018/19. We are also using this money to invest £2.0m in 2018/19 in improving the service model to reduce these pressures in future years. By 2018/19 the precept will have raised an additional £18.8m in Council Tax to offset pressures in Adults Social Care of £28.6m.

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Last updated: 12 March 2019

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