Adult Social Care Precept

The Adult Social Care Precept and how it is calculated.

Adult Social Care services support some of the most vulnerable residents and the rising demand on these services places increased pressure on our budget.

The Adult Social Care (ASC) precept was introduced by the government in 2016 to 2017 to allow councils that provide social care to adults to increase their share of the Council Tax.

The extra income that the precept generates has to be spent on Adult Social Care services.

It helps us to reduce financial pressure and continue to provide these services.

Calculating the Adult Social Care (ASC) Precept Charge

For the 2024 to 2025 financial year, the Government has allowed councils providing Adult Social Care (ASC) to increase their ASC precept by a maximum of 2%.

In the Westmorland and Furness area, for 2024 to 2025, we have increased our overall Council Tax charge by 4.99% which is the 2% to fund Adult Social Care detailed above and 2.99% to fund general expenditure.

The ASC precept has increased by £34.82 on the overall charge (for a Band D property).

The Adult Social Care precept is calculated as a percentage increase on the previous year’s whole Council Tax charge (including the Adult Social Care charge) rather than by calculating a percentage increase on the ASC precept from last year so if you are working out your increase for 2024 to 2025 you need to do the following:

  1. Add together the amount for Westmorland and Furness Council and the amount for Adult Social Care on your 2023-24 Council Tax bill to get our total charge.
  2. Then calculate 2% of this total amount.
  3. add this 2% figure to the Adult Social Care amount shown on last year’s bill.

The result is the Adult Social Care (ASC) Precept you are being charged for 2024 to 2025.

This is calculated as shown below for a band D property:

Calculation for a band D property
Elements of the charge 2023/24 charge 2024/25 charge Amount increase Overall % increase
General expenditure £1,520.66 £1,572.71 £52.05 2.99% of £1740.89
Adult social care £220.23 £255.05 £34.82 2.00% of £1740.89
Overall charge £1,740.89 £1827.76 £86.87 4.99% of £1740.89


The government has said that the ASC precept must be shown as a separate charge on all Council Tax bills and increases on your Council Tax bill must be shown to the nearest decimal point. This means that the 2.99% increase for general expenditure must be shown as 3%.