The Adult Social Care (ASC) is a separate element of council tax and was introduced in 2016/17 for those local authorities, such as Cumberland, with adult social care responsibilities. This precept helps fund services for some of the most vulnerable people in our communities.

ASC supports younger adults (18–64) and older adults (65+) with a wide range of needs, including physical and sensory impairments, memory and cognitive conditions, learning disabilities, mental health needs, substance misuse, and support for carers. Services are delivered in various ways such as homecare, supported living, residential and nursing care, direct payments, assistive equipment, technology, and early intervention support. Demand for these services continues to grow, which places additional pressure on local budgets.

How this affects your Council Tax bill

For 2026/27, Cumberland Council has increased its overall Council Tax charge by 4.99%. This is made up of:

• 2% to fund Adult Social Care
• 2.99% to fund general council services

These percentages are applied to last year’s (2025/26) total Council Tax charge, not to each general and ACS element separately.

The ASC precept is no longer shown as a separate line on your bill. The amount listed for Cumberland Council on your bill now includes the ASC element. The increase shown on your bill is shown to the nearest decimal point, which means a 4.99% increase for Cumberland Council (including Adult Social Care) must be shown as 5.0%

The below table reflects the budget as agreed by Cumberland Council in March 2026.

The full budget report is available online.

Where your money goes

Where the money comes from

2025 to 2026 has been adjusted to reflect the change in directorate structures for Cumberland during 2025 to 2026.

Where your money goes

Where the money comes from

Where your money goes

Where the money comes from

Reasons for changes in requirements

Local Council Tax Reduction Scheme

To help those on the lowest income, Cumberland Council has a generous Council Tax Reduction scheme.

Council Tax benefit (CTB) was abolished in 2013 and replaced with a Local Council Tax Reduction scheme. Although it is closely aligned with the CTB scheme that preceded it, it is not a benefit. It is a reduction in the amount of Council Tax a person is liable to pay. However, unlike other Council Tax discounts, this reduction is means-tested and is administered alongside housing benefit claims in the same way CTB was.

Council Tax reduction helps to pay towards some, or all, of your Council Tax bill if you are on a low income.

The maximum amount of Council Tax Reduction payable is 100 per cent of the charge. The amount you get will depend on your individual circumstances. This will include your age and whether you live alone.

Apply for Council Tax Reduction online, the amount of support you get will normally be deducted from the Council Tax bill we send you.

Check if you could be better off with our free online calculator.

Care leavers discount from Council Tax

A care leaver is defined in The Children (Care Leavers) Act 2000 and refers to eligible, relevant and former relevant children.

Eligible children are those young people aged 16-17 who are still in care and have been ‘looked after’ for a total of 13 weeks from the age of 14 and including their 16th birthday.

Relevant children are those young people aged 16 and 17 who have already left care, and who were ‘looked after’ for at least 13 weeks from the age of 14 and have been ‘looked after’ at some time while they were 16 or 17.

Former relevant children are those young people aged 18, 19 or 20 who have been eligible and/or relevant.

If you are a care leaver as defined in The Children (Care Leavers) Act 2000, you may be eligible for a discount from Council Tax until your 25th birthday.

Council Tax discretionary relief

Under Section 13A of the Local Government Finance Act 1992, the council has the power to reduce liability for Council Tax in relation to individual cases or class(es) of cases that it may determine, where national discounts and exemptions cannot be applied.

Council Tax if you have a disability

If you, or someone living with you, need a room, an extra bathroom, kitchen, or extra space in your property to meet special requirements arising from a disability, you may be entitled to a disabled reduction. Your bill may be reduced to that of a property in the band immediately below the band shown for your property. If you are already in band A, the lowest valuation band, you may still qualify for a reduction.

Council Tax discounts

The Council Tax bill for each band assumes that there are at least two adults living in the property. If there is only one adult resident, you are eligible for a 25% discount.

Any person over 18 years of age is counted as an adult. The following people may not count when we look at the number of adults who live in your property:

• full-time students, student nurses, apprentices and youth-training trainees
• patients living in hospital
• people looked after in care homes
• people who are severely mentally impaired
• people staying in certain hostels or night shelters
• persons in respect of whom child benefit is payable
• 18 and 19 year olds who are at or have just left school
• care workers on a low income
• people caring for someone with a disability who is not a spouse, partner or child under 18
• members of visiting forces and certain international institutions
• foreign diplomats and certain members of international organisations
• members of religious communities
• people in prison (except those in prison for not paying their Council Tax or a fine)

Occupied exemptions from Council Tax

In most cases, if a property is occupied it is charged Council Tax, however there are exceptions and a property can also be exempt if it is occupied:

• Class M – halls of residence, if they are owned by a prescribed educational establishment
• Class N – occupied only by students, school or college leavers or certain spouses or dependents of students if all the residents are students and are undertaking a full-time course of education at a prescribed education establishment
• Class O – armed forces accommodation (UK Forces) owned by the Secretary of State for Defence
• Class P – members and dependents of visiting forces
• Class S – if all residents are under 18 years of age
• Class U – if occupied by one or more severely mentally impaired person or if occupied by one person who is severely mentally impaired together with a person who meets the requirements of Class N above (students, school or college leavers or certain spouses or dependents of students)
• Class V - diplomatic immunity if it is the main residence of at least one person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, Commonwealth Act 1966, Consular Relations Act 1968 and the Commonwealth Countries and Republic Ireland Order 1985
• Class W – occupied annexes are exempt if they form part of a single property of at least one other property and it is the sole or main residence of a dependent relative of a person who is resident in the other property. A dependent relative is defined as a person aged 65 years or more, a person who is severely mentally impaired, a person who is substantially and permanently disabled

Unoccupied exemptions from Council Tax

Empty properties may be exempt from paying Council Tax if the property is:

• Class B – vacant and owned by a charity
• Class D – vacant because the liable person is in prison
• Class E – vacant because the liable person is a permanent patient in a hospital or care home
• Class F – vacant because the liable person is deceased and probate or letters of administration have not yet been granted
• Class G – vacant because nobody is allowed to live there by law
• Class H – vacant and held for a minister of religion
• Class I – vacant because the liable person is receiving care at another address that is not a care home
• Class J – vacant because the liable person is caring for someone elsewhere
• Class K – vacant because the liable person is living elsewhere to study
• Class L – vacant because the property has been repossessed
• Class Q – vacant by a bankrupt trustee
• Class R – vacant caravan pitch or boat mooring
• Class T – vacant part of another property that may not be let separately due to planning restrictions

Apply for Council Tax discounts, exemption or reductions online.

Empty property discounts and premiums

The Council has some discretion over the level of discount, including whether to award any discount at all, in respect of certain categories of properties. Cumberland Council will be applying such discounts as follows:

Unoccupied and furnished properties (Class A) – 50% discount.

Unoccupied and furnished properties (Class B) - 50% discount if required to occupy a second property as a condition of employment (and it is specified as part of the employment contract).

Unoccupied and unfurnished properties (Class C) – 100% discount for up to one month.

Unoccupied and unfurnished properties requiring major repairs (Class D) – no discount, 100% charge applies.

A dwelling which would be someone’s residence if they were not residing in job-related armed forces accommodation (Class E) - 50% discount.

A property which forms part of an annexe to another property and is being used as part of the main residence (Class F) - 50% discount.

Long-term empty property premium

Long term empty, unoccupied and unfurnished properties between 1 year and 5 years – 100 per cent premium, 200 per cent Council Tax payable.

Long term empty, unoccupied and unfurnished properties for more than 5 years – 200 per cent premium, 300 per cent Council Tax payable.

Long term empty, unoccupied and unfurnished properties for more than 10 years – 300 per cent premium, 400 per cent Council Tax payable.

Exceptions to the long-term empty property premium

A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation (Class E).

A dwelling which forms part of an annexe to another property and is being used as part of the main residence (Class F).

Dwellings being actively marketed for sale or let. The exception applies for up to 12 months from the point the dwelling was first marketed for sale (Class G) or let (Class H).

Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) (Class I).

Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) (Class M).

Second homes

A 100% Council Tax premium applies to unoccupied and substantially furnished properties that is no-one’s sole or main residence (commonly referred to as second homes).

Exceptions to the second home premium

A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation (Class E).

A dwelling which forms part of an annexe to another property and is being used as part of the main residence (Class F).

Dwellings being actively marketed for sale or let. The exception applies for up to 12 months from the point the dwelling was first marketed for sale (Class G) or let (Class H).

Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) (Class I).

Job related dwellings (Class J).

Occupied caravan pitches and boat moorings (Class K).

Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously (Class L).

Exceptions to the long-term empty premium and second home premium are considered on application.

For further information and how to apply, see Empty properties and second homes.

Appeals and disputes regarding your Council Tax

You may appeal if you think you are not liable to pay Council Tax – for example, if you are not the resident owner, or because the property is exempt.

You may also appeal if you believe we have made a mistake when working out the amount you should pay. This relates to discounts and reductions under the disability reduction and Council Tax Reduction Scheme.

If you want to appeal on these grounds, you must first contact the council and state the reasons for your appeal, see How to challenge and appeal your Council Tax bill.

We have a duty to respond to you within two months. We will inform you of the steps we have taken to deal with your appeal. If you are not satisfied, you may appeal to the Council Tax appeals - Valuation Tribunal Service within two months of our decision.

If we fail to respond to your original appeal, you may appeal directly to the Valuation Tribunal Service within four months of your original appeal to the council.

Appeals regarding your Council Tax band

If you believe your Council Tax band is incorrect, you must first appeal to the listing officer of the Valuation Office Agency Challenge your Council Tax band (GOV.UK).

The listing officer will look at your cases and respond within four months. If you disagree with the listing officer’s decision you can, within three months of the listing officer’s decision, make an appeal directly to the Council Tax appeals - Valuation Tribunal Service.

If the listing officer believes a proposal is invalid because it does not meet the statutory requirements, they may serve an invalidity notice. You may, within four weeks of receiving the notice, appeal directly to the Council Tax appeals - Valuation Tribunal Service stating the reasons for disputing the notice.

You must notify us of any changes that may affect your Council Tax liability, for example, people moving in and out, changes to eligibility for reductions, or your ability to pay.

The quickest way to let us know of changes is by using the contact details on your bill or by using the following details:

Contact the Council Tax Team

Assumptions we have made

If your account has an exemption, discount, reduction, or premium awarded, the bill assumes that the circumstances will remain the same for the whole financial year. If the assumptions on the bill are incorrect, you must tell us within 21 days. Please also remember that you must tell the council of all changes of circumstances that occur during the year that affect the amount of discount, exemption, reduction, or premium within 21 days of the change. If you fail to do so, the council can impose a penalty of £70.

Contact the Council Tax Team

How to pay your Council Tax

Your Council Tax bill is normally payable over ten monthly instalments. If you wish to pay over twelve months, contact the Council at least 14 days before your first instalment is due. Details of the monthly instalments for the year are shown on your bill.

Further information regarding how to pay is shown on the reverse of your Council Tax bill:

• Direct Debit - instalments are available on 1st, 8th, 15th or 22nd
• Debit/credit card – see the reverse of your bill for further information
• Bank transfer – using the sort code and account number shown on the reverse of your bill
• Pay Point – using the barcode on your bill at any Pay Point or Post Office

Help and support

If you are having difficulty paying your Council Tax, contact the council to discuss this further on 0300 373 3730.

Further information and support is available, see If we need to collect money owed

Bogus callers

We are aware that members of the public often receive bogus calls from people pretending to be from our Council Tax department. Bogus callers claim you are due a Council Tax refund and usually ask for your bank details or a debit card so the refund can be made.

We do not call Council Taxpayers to inform them of refunds by phone. If you receive such a call, do not provide your details. Contact the council, using the telephone number shown on your bill, to verify the position.

Important information about your Council Tax data

Cumberland Council is under a duty to protect the public funds it administers, and to this end may share your Council Tax data with other bodies responsible for auditing or administering public funds.

Find further information about Data protection and privacy.

Where a parish precept exceeds £140,000, Council Tax demand notice regulations require that the Council publish a summary of the parish budget:

Brampton

Further information in respect of Brampton Parish Council can be obtained from the clerk.

Email: [email protected]

Cockermouth

Further information in respect of Cockermouth Town Council can be obtained from the clerk.

Email: [email protected]

Egremont

Further information in respect of Egremont Town Council can be obtained from the clerk.

Email: [email protected]

Keswick

Further information in respect of Keswick Town Council can be obtained from the clerk.

Email: [email protected]

Maryport

Further information in respect of Maryport Town Council can be obtained from the clerk.

Email: [email protected]

Millom

Further information in respect of Millom Town Council can be obtained from the clerk.

Email: [email protected]

Silloth-on-Solway Town Council

Further information in respect of Silloth-on-Solway Town Council can be obtained from the clerk.

Email: [email protected]

Wetheral

Further information in respect of Wetheral Parish Council can be obtained from the clerk.

Email: [email protected]

Whitehaven

Further information in respect of Whitehaven Town Council can be obtained from the clerk.

Email: [email protected]

Wigton Town Council

Further information in respect of Wigton Town Council can be obtained from the clerk.

Email: [email protected]

Workington

Further information in respect of Workington Town Council can be obtained from the clerk.

Email: [email protected]