Council tax bands

Understanding how the Adult Social Care precept is calculated

Regulations were laid before Parliament on 8 January 2025 and came into force on 6 February 2025. Local authorities are required to apply these changes in Council Tax demand notices issued to bill payers from the start of the 2025-26 financial year.

The Regulations will require billing authorities to adjust the presentation of the Council Tax charge by adult social care authorities on Council Tax demand notices. The notices will now show a single line for the total cash charge and annual increase, with one cash figure and one percentage figure.