Cumberland Council’s guide to Council Tax 2026 to 2027 - including explanatory notes and financial information - Adult Social Care Precept

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%

Example of how a Band D Council Tax charge is calculated
Element2025 to 2026 (£)2.99% increase in general (un-ringfenced) Council Tax (£)2% increase for the Adult Social Care precept (£)2026 to 2027 (£)
Cumberland Council – total Band D1,907.4657.0338.152,002.64
of which Adult Social Care290.99n/a38.15329.14
of which general / core Council Tax1,616.4757.03n/a1,673.50