This publication contains:
- Council Tax referendum principles for local authorities, fire and rescue authorities, and police and crime commissioners in respect of 2016 to 2017
- alternative notional amounts for specified authorities to make like-for-like comparisons of their 2016 to 2017 Council Tax decisions with 2015 to 2016 for the purposes of determining whether their increases are excessive
- details of how the additional 2% Council Tax flexibility for authorities with responsibility for adult social care will operate
The Spending Review announced that local authorities responsible for adult social care will be given 2% additional Council Tax flexibility, on top of their existing referendum threshold, for the rest of the Parliament on the understanding that they use all additional revenue for adult social care services.
This flexibility is being offered in recognition of demographic changes which are leading to growing demand for adult social care, and increased pressure on council budgets.