Adult social care precept
Since 2016/17 an adult social care authority has been able to charge an additional “precept” on its Council Tax without holding a referendum, to assist the authority in meeting expenditure on adult social care (ASC). There was a legal requirement to split the elements on the Council Tax bills to show the element for the general Council Tax and the amount for ASC precept with the different percentage increases applied to each.
The Council Tax (Demand Notices and Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2025 now requires billing authorities to show a single line for the total amount and percentage increase for the ASC precept and general Council Tax combined.