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 2025/26 Council Tax bill has increased by 2.99 per cent and a 2 per cent rise in respect of the Adult Social Care Precept. Therefore 4.99% will be showing on your Council Tax bill as being attributable to West Berkshire Council.
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.
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 2025/26.
The table below shows the total amount to date that has been ring-fenced for Adult Social care.
| 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 |
| 2025/ 26 | £1830.09 | £54.72 (2.99%) | £36.60 (2%) | £1921.41 |
The 2025/26 Band D charge of £1921.41 will be shown on your bill.
Share this page
