The Adult Social Care precept

This year, the government has allowed councils to increase Council Tax by up to 2%.

In addition, councils who are responsible for providing Adult Social Care can increase their Council Tax by a further 1%, plus an element of any unused allowance from last financial year, which for Buckinghamshire was 1%.

This gives a total Adult Social Care precept of 2% for 2022/23.

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 2022/23 our net budget on services for this group is over £164 million (almost 39% 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 2022/23.

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 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 1.95%. Government legislation requires us to show the percentage increase in a different way on your bill. It is shown as an increase on the Buckinghamshire Council basic element only which is 2.2%.

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%.

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

For the purposes of calculating the Council Tax increase, a band D Council Tax for 2021/22 of £1,607.43 is used.

For 2022/23, this has increased by £31.41 (1.95%) for the basic Council Tax and £32.15 (2%) for the Adult Social Care precept, giving a total increase of £63.56 (3.95%).

On your bill the basic Buckinghamshire Council element is shown as a percentage of last year’s basic element only, as follows:

  • band D charge 2021/22 £1,452.92
  • band D charge 2022/23 £1,484.33
  • increase £31.41 – 2.2%

On your bill the Adult Social Care element is shown as a percentage of the combined total of the Buckinghamshire Council and Adult Social Care charges from last year’s total bill, as follows:

  • band D charge 2021/22 £1,607.43
  • ASC increase £32.15 – 2%

This gives a total increase of:

  • band D charge 2021/22 £1,607.43
  • basic increase £31.41 – 2.2%
  • ASC increase £32.15 – 2%
  • band D charge 2022/23 £1,670.99

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.