Council tax

Your council tax is administered and collected by the 12 borough and city councils.

Your council tax bill includes charges made by:

  • Lancashire County Council
  • Your borough / city council
  • Police and Crime Commissioner for Lancashire
  • Lancashire Combined Fire Authority
  • Parish / town councils (in some areas)

The county council's element of the council tax for each band in 2018/19 is detailed below:

Band A B C D E F G H
Property value Up to £40,000 £40,001-£52,000 £52,001-£68,000 £68,001-£88,000 £88,001-£120,000 £120,001-£160,001 £160,001-£320,000 £320,001 and over
2017/18 Council Tax £814.49 £950.24 £1,085.99 £1,221.74 £1,493.24 £1,764.74 £2,036.23 £2,443.48
2.99% Council Tax increase £24.34 £28.42 £32.47 £36.53 £44.64 £52.75 £60.87 £73.06
3% Adult Social Care £24.45 £28.50 £32.58 £36.65 £44.80 £52.95 £61.10 £73.30
2018/19 Council Tax £863.28 £1,007.16 £1,151.04 £1,294.92 £1,582.68 £1,870.44 £2,158.20 £2,589.84
Weekly amount £16.60 £19.37 £22.14 £24.90 £30.44 £35.97 £41.50 £49.80

The county council receives your money to help fund the services we provide.

For questions about paying your bill or about benefits and reliefs please telephone your borough or city council.

Find out which borough or city council covers your area (external link to GOV.uk)

Adult Social Care Precept – Statutory Statement

The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)

The offer is the option of an adult social care authority being able to charge an additional “precept” on its council tax for financial years from the financial year beginning in 2016 without holding a referendum, to assist the authority in meeting expenditure on adult social care. Subject to the annual approval of the House of Commons, the Secretary of State intends to offer the option of charging this “precept” at an appropriate level in each financial year up to and including the financial year 2019-20.

Certification as to use of Adult Social Care Funding 2018/19

The county council's section 151 officer* has provided certification to the Ministry of Housing, Communities and Local Government (MHCLG) that the additional funding raised from the Adult Social Care precept, and the additional funding for adult social care (as announced in the Final Local Government Settlement in February 2018), will be solely used to fund adult social care services.

*An officer appointed under section 151 of the Local Government Act 1972 which requires every local authority to appoint a suitably qualified officer responsible for the proper administration of its affairs. Lancashire County Council's section 151 officer is the Chief Executive and Director of Resources.

Adult Social Care Precept – further information

The Adult Social Care (ASC) precept was introduced by the government in 2016/17 allowing those councils which provide social care to adults to increase their share of council tax by up to an extra 2%. For the 3 years from 2017/18 to 2019/20 the government announced that councils would be allowed to increase this by up to 3% in any given year, but no more than 6% in total over those years. Lancashire County Council set its ASC precept at 2% in 2017/18, and 3% in 2018/19.

Adult Social Care services support some of the most vulnerable members of our communities, largely supporting those in old age and adults with disabilities. Due to an ageing population demand on adult services has significantly increased pressure on the council's budget. The extra council tax income raised by the ASC precept therefore helps to reduce this financial pressure.

In 2016/17 we increased our share of council tax by 2% for the ASC precept; this raised additional income of £7.887 million. Similarly, in 2017/18 our share of council tax was increased by a further 2% for the ASC precept; this raised additional income of £8.353 million. In this financial year (2018/19) we have increased our share of council tax by a further 3% for the ASC precept; this will raise additional income of £13.251 million. The cumulative amount raised by the ASC precept for the years 2016/17, 2017/18 and 2018/19 is therefore £29.491 million.

The table below shows the total amount of ASC precept compared to the general council tax precept, for each property band, for county council services in 2018/19.

Band A B C D E F G H
General Precept £808.11 £942.80 £1,077.48 £1,212.17 £1,481.54 £1,750.91 £2,020.28 £2,424.34
Adult Social Care Precept £55.17 £64.36 £73.56 £82.75 £101.14 £119.53 £137.92 £165.50
Overall Council Tax £863.28 £1,007.16 £1,151.04 £1,294.92 £1,582.68 £1,870.44 £2,158.20 £2,589.84

The ASC precept figure above combines the amounts charged in 2016/17, 2017/18 and the increase for 2018/19.

Each property band's amount can be broken down as follows:

  ASC Precept Increase Band A Band B Band C Band D Band E Band F Band G Band H
2016/17 2% £15.06 £17.58 £20.09 £22.60 £27.62 £32.64 £37.66 £45.20
2017/18 2% £15.66 £18.28 £20.89 £23.50 £28.72 £33.94 £39.16 £47
2018/19 3% £24.45 £28.50 £32.58 £36.65 £44.80 £52.95 £61.10 £73.30
    £55.17 £64.36 £73.56 £82.75 £101.14 £119.53 £137.92 £165.50

Your Adult Social Care charges explained

For 2018/19 we have increased our overall council tax charge by 5.99%, 3% to fund Adult Social Care and 2.99% to fund General Expenditure.

To clarify, the Adult Social Care element has increased by 3% or £36.65 on the overall charge (for a Band D property).  

This is calculated as follows:

£36.65 (the amount of Adult Social Care increase) divided by £1,221.74 (last year’s overall Band D charge) multiplied by 100 (to give a percentage figure). 

  2017/18 Charge 2018/19 Charge Amount increase Overall % increase
General Expenditure £1,175.64 £1,212.17 £36.53 2.99%
Adult Social Care £46.10 £82.75 £36.65 3.00%
Overall Charge £1,221.74 £1,294.92 £73.18 5.99%

View a further breakdown on how your council tax bill is calculated (PDF 52 KB)

When you receive your council tax bill you will notice the following sentence: 'The council tax attributable to Lancashire County Council includes a precept to fund adult social care.' This is a statutory sentence prescribed by Government legislation and refers to the separate line on your bill relating to the Lancashire County Council Adult Social Care precept. The other line relating to Lancashire County Council does not include the Adult Social Care precept; they are two distinct charges.

Please note:

The government has said that the ASC precept must be shown as a separate charge on all council tax bills. The way that we work out this increase and show it on our council tax bills is prescribed by The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017.

By law any increases on your council tax bill must be shown to the nearest decimal point – which means that the 2.99% general expenditure increase must be shown as 3%.