Percentage increase letters

Band D

Explaining the percentage increase for a Band D property

Surrey County Council set an increase for 2024/25 in the basic Council Tax precept of 2.986% and an increase of 2.000% for the Adult Social Care (ASC) precept which means a total of 4.986%.

The increase in Council Tax is calculated on the total amount of Surrey County Council's precept for 2023/24 against 2024/25.

Increase in Surrey County Council (SCC) precept, based on Band D:

  • SCC Precept Band D for 2024/25 = £1,507.16
  • Less SCC Precept Band D for 2023/24 = £1,457.14
  • Increase for 2024/25 = £50.02
  • The overall Band D in 2023/24 = £1,675.08
  • Calculating the increase on full Council Tax: £50.02 ÷ £1,675.08 = 2.986%

Increase in the Adult Social Care (ASC) precept, based on Band D:

  • ASC precept Band D for 2024/25 = £251.44
  • Less ASC precept Band D for 2023/24 = £217.94
  • Increase for 2024/25 = £33.50
  • The overall Band D in 2023/24 = £1,675.08
  • Calculating the increase on full Council Tax: £33.50 ÷ £1,675.08 = 2.000%

The confusion has arisen due to the way the increase is shown on the bill.

The SI 13 2017, Council Tax

(Demand Notices) England (Amendment) Regulations 2017 states:

  • (3) In regulations 8 (supply of information by precepting authorities)
    • a. In paragraph 3 c, the percentage change between:
      • i. The precept issued under section 40(2)(a) of the Act for the preceding year and
      • ii. The precept issued under section 40(2)(a) of the Act for the relevant year, expressed to one decimal place’

Therefore, Runnymede Borough Council is obliged by law to show the percentage increase for Surrey County Council to one decimal place and as such, the 4.986% is shown as 5%.

In addition the regulations state that the amount shown for Adult Social Care must be the accumulative amount. From 1 April 2016, Adult Social Care has increased as follows:

For a Band D the amount charged for the ASC precept is the sum of the ASC precept increases in 2016/17, 2017/18, 2018/19, 2019/20, 2020/21, 2021/22, 2022/23, 2023/24 and 2024/25; i.e. £24.39 + £38.05 + £39.95 + £0.00 + £29.07 + £7.55 + £46.47 + £32.46 + £33.50 = £251.44.

There was no increase to the ASC precept in 2019/20.