Council tax adult social care precept
From 2016/17 to 2023/24, the Government has allowed councils with adult social care responsibilities to increase council tax above the maximum set by council tax referendum thresholds. The Government has extended this provision for the financial year 2024/25.
The adult social care precept is included within the overall council tax amounts set by the City of London Corporation.
For the financial years 2016/17 to 2018/19 the City Corporation did not increase the council tax for these purposes. The levels of increases in council tax for adult social care since 2019/20 are detailed in the table below:
| Year |
Adult social care precept % increase |
Adult social care amount (at band D) |
|---|---|---|
| 2019/20 | 2% | £16.12 |
| 2020/21 | 2% | £16.92 |
| 2021/22 | 3% | £25.66 |
| 2022/23 | 1% | £3.20 |
| 2023/24 | 2% | £18.31 |
| 2024/25 | 2% | £19.22 |
| Total precept for 2023/24 | £99.43 |
For a band D property the cumulative adult social care precept for 2024/25 is £99.43.
It is a government requirement that the adult social care precept is shown as a separate item on council tax bills. Therefore two percentage changes will be shown on your bill: one for the part of the overall change attributable to the adult social care precept, and one for the part attributable to the City Corporation’s general expenditure.
Government statement concerning adult social care funding
"The Secretary of State made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)
The offer was the option of an adult social care authority being able to charge an additional “precept” on its council tax without holding a referendum, to assist the authority in meeting its expenditure on adult social care from the financial year 2016-17. It was originally made in respect of the financial years up to and including 2019-20. If the Secretary of State chooses to renew this offer in respect of a particular financial year, this is subject to the approval of the House of Commons.”