How we calculate your Council Tax bill
Find out how we calculate the amount of Council Tax our residents pay, as well as funding for Adult Social Care and increases.
The Valuation Office Agency (VOA) has placed every property into one of eight valuation bands A to H.
These bands were determined on 1 April 1991. If your property was not built in 1991, the VOA uses a formula to work out the most appropriate band.
| A | Up to £40,000 |
|---|---|
| B | £40,001 to £52,000 |
| C | £52,001 to £68,000 |
| D | £68,001 to £88,000 |
| E | £88,001 to £120,000 |
| F | £120,001 to £160,000 |
| G | £160,001 to £320,000 |
| H | £320,001 and above |
| Band | Ratio |
|---|---|
| A | 6/9 |
| B | 7/9 |
| C | 8/9 |
| D | 1 |
| E | 11/9 |
| F | 13/9 |
| G | 15/9 |
| H | 18/9 |
West Berkshire Council's element of the 2024/25 Council Tax bill has increased by 2.99 per cent and the council has chosen this year a 2 per cent rise in respect of the Adult Social Care Precept.
As well as the West Berkshire element of your Council Tax bill, there are precepts that we collect on behalf of the Fire and Police Services, plus those for the Town and Parish Councils. In addition there may be some specific 'Parish Special Expenses' in a limited number of areas.
These amounts together produce your final Council Tax bill.
Funding for Adult Social Care
The Secretary of State made an offer to Adult Social Care Authorities (these are local authorities, including West Berkshire Council, which have functions under Part 1 of the Care Act 2014). The offer was the option of an adult social care authority being able to charge an additional 'precept' on its Council Tax without holding a referendum, to assist the authority in meeting its expenditure on adult social care from the financial year 2016/17.
If the Secretary of State chooses to renew the offer in respect of a particular financial year, this is subject to approval of the House of Commons. This has been obtained for 2024/25.
The table below shows the total amount to date that has been ring-fenced for Adult Social care for a Band D property (£252.12 for Band D):
| Year | Opening Band D | Council Tax increase | Adult Social Care precept | Closing Band D |
|---|---|---|---|---|
| 2017 / 18 | £1313.85 | £25.64 (1.95%) | £39.42 (3%) | £1378.91 |
| 2018 / 19 | £1378.91 | £41.23 (2.99%) | £41.37 (3%) | £1461.51 |
| 2019 / 20 | £1461.51 | £43.70 (2.99%) | £0 (0%) | £1505.21 |
| 2020 / 21 | £1505.21 | £29.95 (1.99%) | £30.10 (2%) | £1565.26 |
| 2021 / 22 | £1565.26 | £31.15 (1.99%) | £0 (0%) | £1596.41 |
| 2022 / 23 | £1596.41 | £15.96 (1%) | £47.89 (3%) | £1660.26 |
| 2023 / 24 | £1660.26 | £49.64 (2.99%) | £33.21 (2%) | £1743.11 |
| 2024 / 25 | £1743.11 | £52.12 (2.99%) | £34.86 (2%) | £1830.09 |
| Total | £314.53 | £252.12 |
The 2024/25 Band D charge of £1830.09 is shown on the Council Tax bill as £1577.97 for West Berkshire Council and £252.12 for the Adult Social Care Precept.
How we show these figures on the bill is largely determined by legislation which we are unable to change.
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