In 2015, the Government created the Adult Social Care (ASC) precept, which allows Councils that
provide Social Care to adults to charge an additional amount for Council Tax from 2016. The precept
is part of Council Tax rather than a service charge and so is not linked to whether or not you receive
social care services. If you pay for care services you receive, the precept does not replace these
charges.
In Leeds, the ASC precept amount for the 2016/17 financial year was 2% of the basic Council Tax
charge for 2015/16. The basic charge is the council tax before any other additions, such as police,
fire or parish precepts.
For 2017/18, it is calculated by adding together the basic Council Tax charge for 2016/17 and the
ASC precept for 2016/17 then taking 3% of that amount. This figure is then added to the 2016/17
precept to show a total ASC precept amount charged. It is a government requirement that this
charge is shown as a separate line on your bill, and that the cumulative figure is shown. On the
2017/18 bill, the figure shown is the total ASC precept over two years.
Example: Band D Property. To calculate the total ASC precept amount.
Add together the 2016/17 basic Council Tax and the ASC precept. Find 3% of that amount and add it
to the ASC figure for 2016/17. This gives the total ASC precept shown on the 2017/18 bill.
For example, in 2016/7 a Band D basic charge was £1192.17 and the Adult Social Care amount was
£23.37. The ASC precept for this year is 3% x (£1192.17 + 23.37) = £36.46. This figure is then added
to the previous year precept to give a total ASC precept of £59.83.
The table below helps explain this.
2016/17 basic
charge = A
3% of A + B = C
2016 ASC = B
Total ASC shown on
2017/18 bill = B + C
Band A
794.78
15.58
24.31
39.89
Band B
927.24
18.18
28.36
46.54
Band C
1059.7
20.78
32.41
53.18
Band D
1192.17
23.37
36.46
59.83
Band E
1457.09
28.57
44.55
73.12
Band F
1722.02
33.76
52.67
86.43
Band G
1986.95
38.95
60.77
99.72
Band H
2384.34
46.74
72.93
119.67