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 5%. 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).
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 2021/22 our net budget on services for this group is over £156m (almost 38% of our directorate 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 2021-2022.
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 2%.
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 2.2%.
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 Council Tax has been calculated for 2021-22 based on a Band D property.
For the purposes of calculating the Council Tax increase an average Band D Council Tax for 2020-21 £1,550.87 is used. For 2021/22 this has increased by 1.97% (£30.66) for the basic Council tax and 2% (£31.02) for the ASC precept, giving a total increase of 3.97%. This makes a total increase of £61.68.
On the bill we have to show the increase amounts as a percentage of last years bill as follows:
- Band D charge 2020/21 £1,422.26
- Band D charge 2021/22 £1,452.92
- Basic increase £30.66 – 2.2%
- ASC increase £31.02 – 2%
We understand that this can lead to some confusion but we have to comply with the law in the way we present Council Tax bills.