The Adult Social Care precept
This year, the government has allowed councils who are responsible for providing Adult Social Care to increase their council tax by up to 4%. Buckinghamshire Council has chosen to increase their precept by 1.99% (rounded to 2%) for general expenditure and by 2% which is specifically for Adult Social Care services (The Adult Social Care precept). These percentage increases are shown on the 2020-2021 Council Tax bills.
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 2020/21 our spending on services for this group is likely to exceed £148m (approximately 38.7% of our portfolio revenue budgets). Buckinghamshire Council is required to spend all Council Tax raised from the Adult Social Care Precept on Adult Social Care. This is checked annually by the government.
The government introduced legislation and guidance setting out how the Adult Social Care precept is calculated and shown on Council Tax bills. This has been followed when producing the Council Tax bills for 2020-2021.
Percentage increases shown on your bill
The figures relating to general expenditure and the Adult Social Care precept are each accompanied by a percentage increase figure. The percentages show how each element contributes to the overall increase set by Buckinghamshire Council.
The percentage increase for the Buckinghamshire Council element is calculated on the combined total of the Buckinghamshire Council and Adult Social Care charges from last year's bill and is an increase of 1.99% (2% rounded).
The percentage increase for the Adult Social Care element is calculated on the combined total of the Buckinghamshire Council and Adult Social Care charges from last year's bill and is an increase of 2%.
While we understand this looks different to how other percentage increases are displayed, the bills have been calculated correctly, in accordance with regulations and guidance, and should be paid as requested.
Council Tax example - band D property
The following explains how the Adult Social Care precept has been calculated for 2020-2021 based on a Band D property.
The Adult Social Care increase shown above for 2020-21 is calculated based on the average combined District and County Council charge for a band D property in 2019-2020 (this has been calculated as £1,491.36).
The Adult Social Care precept increase is calculated as follows:
£1,491.36 x 2% = £29.83
This amount is then added to the 2019-2020 total Adult Social Care precept of £93.66 as this is a cumulative charge:
£93.66 (last year's Adult Social Care charge) + £29.83 (this year's increase) = £123.49 (2020-2021 cumulative Adult Social Care Precept).