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Council Tax and Business Rates - information for bill payers 2018-2019

We spend over £700m per year providing services to local residents. In 2018-19, almost £172m of this will be funded through Council Tax paid by residents of the borough. A further £56m will be funded through business rates paid by companies. Elements of the Council Tax you pay will also fund services provided by the Cheshire Fire Authority, the Police & Crime Commissioner for Cheshire and local parish and town councils.

The Council’s vision to 2020 is set out in the Council Plan called Helping the Borough Thrive. For more information on the Council Plan:

The following table shows the 2018-19 budget that has been developed to deliver the priorities set out in the Council Plan.

Council budget for 2018-19
     2018-19    2017-18
   Spend (£000s)  Income (£000s)  Net spend (£000s)  Net spend (£000s)
Adult social care and health  158,565 42,622 115,943 112,328
Children and families 280,874 232,101 48,773 46,038
Places 107,270 55,465 51,805 53,611
Housing and revenue account  22,788  22,788 0 0
Corporate services 45,940 14,786 31,154  33,257
Housing benefits 96,786 94,375  2,411  2,226
Capital financing  23,587 3,399  20,188  22,300 
Contingencies  8,283  8,283  7,571
Council budget  744,093 465,536  278,557  277,331
Use of reserves  7,634  1,868  5,766  -896 
Corporate grants  39,180  -39,180  -40,765 
Revenue support grant  11,271  -11,271 -19,236 
Business rates  17,391  73,599  -56,208  -53,485
Collection fund surplus 0 6,079 -6,079 -2,529
Council tax requirement 769,118 597,533 171,585 160,420
Parish precepts 3,493 0 3,493 3,252
Council tax (including precepts) 772,611 597,533 175,078 163,672

For further information on the Council's 2018-19 budget:

For more information on specific services provided by the Council:

For information on Cheshire Fire Authority's budget for 2018-19:

For information about the Police and Crime Commissioner for Cheshire's budget for 2018-19:

How your Council Tax is calculated

Your council tax pays for services provided by Cheshire West and Chester Council, Cheshire Fire Authority, the Police and Crime Commissioner for Cheshire and where relevant your local town or parish council or charter trustee. The council tax costs for Cheshire West and Chester shown below represent the average cost charged within the borough. As a result of special expenses the charges in some areas will be slightly higher or lower than the figures shown.

How your Council Tax is calculated
   Spending for the year £m  Less: External funding £m  Total cost to council tax payers £m Total cost - Cheshire West and Chester area £m  Cost per band D property £  Average cost per resident £ 
Providing services solely within Cheshire West and Chester:            
Cheshire West and Chester Council 769.118 597.533 171.585 171.585 1,477.83 511.13
Preceptors providing services across a wider area:            
Cheshire Fire Authority 41.572 13.838 27.734 8.945 75.48 26.65
Police and Crime Commissioner for Cheshire 170.751 105.920 64.831 20.910 176.44 62.29
  981.441 717.291 264.150  201.440 1,699.75  600.07

In addition to the figures above, where relevant there is an additional charge for your local town or parish council and/or charter trustee.

Council Tax payable for each property band

Council Tax payable for each property band
Band Property value (1/04/1991)  Ratio Cheshire West and Chester £ Cheshire Fire £  Police & Crime Commissioner £  Council Tax payable £
A Up to £40,000 6/9 965.22 50.32 117.63 1,133.17
B £40,001 - £52,000 7/9 1,126.09 58.71 137.23 1,322.03
C £52,001 - £68,000 8/9 1,286.96 67.09 156.84 1,510.89
D £68,001 - £88,000  9/9 1,447.83 75.48 176.44 1,699.75
E £88,001 - £120,000 11/9 1,769.57 92.25 215.65 2,077.47
F £120,001 - £160,000  13/9 2,091.31 109.03 254.86 2,455.20
G £160,001 - £320,000 15/9 2,413.05 125.80 294.07 2,832.92
H Over £320,000  18/9 2,895.66 150.96 352.88 3,399.50

The impact of local precepts (town and parish councils and charter trustees) is excluded from the above table. The special expenses charging policy is included based on the average charge, more information on this is provided below.

Adult social care supplement

The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.) 

The offer is the option of an adult social care authority being able to charge an additional “precept” on its council tax for financial years from the financial year beginning in 2016 without holding a referendum, to assist the authority in meeting expenditure on adult social care. Subject to the annual approval of the House of Commons, the Secretary of State intends to offer the option of charging this “precept” at an appropriate level in each financial year up to and including the financial year 2019-20.

The Adult Social Care supplement is a charge to ensure the Council can meet the growing demand for adult social care services. In the three years from April 2017, the Council has been granted the flexibility to increase Council Tax charges by up to six per cent to fund Adult Social Care services, with a maximum increase of three per cent in any one year. The Council has considered this flexibility and decided to maintain the adult social care precept at two per cent in 2018-19. This will generate additional funding of approximately £3.3m which will be used to meet the rising costs of adult social care as a result of inflation and an ageing population, enable investment in priority areas such as early intervention and prevention, and support the redesign of adult social care and health services.

The increase is calculated as two per cent of the previous year’s average Band D charge (excluding parish, Police and Fire precepts). This means that the Adult Social Care supplement for a Band D property in 2018/19 is £79.60, an increase of £27.58 (calculated as two per cent of the 2017/18 average Band D charge of £1,379.02).

Special expenses

Cheshire West and Chester Council operates a ‘special expenses’ charging policy to ensure fairness and transparency in the way in which services and facilities are provided and charged to local taxpayers. Special expenses adjustments are made in relation to the costs of open access play spaces and Christmas lights as these are provided by the Council in some parts of the borough but by a local town or parish council elsewhere. Where the town or parish council delivers the service the local taxpayer pays for that service as part of their local precept (this appears separately on your council tax bill). However, if no adjustment is made to the Council’s charge, the same individuals will also be contributing to the cost of the Council providing these services elsewhere in the borough. Without a separately identified special expenses charge, local taxpayers in those areas would therefore be charged twice. 

To remedy this, the average Cheshire West and Chester charges shown above are lowered to reach a base level charge that everyone would pay. For a band D property the reduction in 2018-19 is £2.88 which results in a base band D charge of £1,444.95 (the deduction/base for other bands varies proportionately in line with the ratio for each band in the table above). This base charge is then supplemented by adding a separate special expenses charge if the Council provides the relevant services in your area. The amount of the special expenses charge depends on the extent of the relevant functions provided by the Council in your area. If all relevant services are provided by a town or parish council in your area then your special expenses charge will be nil.  

If the ‘Combined Cheshire West and Chester charge’ shown on the face of your council tax bill is more than the average for your band in the table above this reflects the fact that the Council provides relatively higher levels of the relevant services in your area. This policy does not raise any additional income for the Council; it merely helps align the charges more closely to those areas that benefit from the services it provides.

Local precepts

Depending on where you live in the borough, your Council Tax bill may also include a charge to fund your local town or parish council or charter trustee. Town and parish councils and charter trustees who plan to raise in excess of £140,000 from local council tax payers in 2018-19 are required to provide a breakdown of their service expenditure.

Northwich Town Council
  2018-19 (£) 2017-18 (£)
Gross expenditure 765,644 784,433
Income/use of balance (277,081) (315,997)
Council Tax requirement/precept 488,563 468,436
Band D charge 75.13 75.13
Winsford Town Council
  2018-19 (£) 2017-18 (£)
Gross expenditure 450,793 428,750
Income/use of balance (40,553) (58,690)
Council Tax requirement/precept 410,240 370,060
Band D charge 48.86 45.45
  • Address: Winsford Town Council, Wyvern House, The Drumber, Winsford, CW7 1AH
  • Telephone: 01606 593582
  • Email: mail@winsford.gov.uk 
Neston Town Council
  2018-19 (£) 2017-18 (£)
Gross expenditure 440,960 392,960
Income/use of balance (217,430) (179,534)
Council Tax requirement/precept 223,530 213,426
Band D charge 38.90 37.43
Frodsham Town Council
  2018-19 (£) 2017-18 (£)
Gross expenditure 370,154 298,512
Income/use of balance (155,121) (87,115)
Council Tax requirement/precept 215,033 211,397
Band D charge 59.13 58.14
  • Address: Frodsham Town Council, Footman’s Cottage, Castle Park, Frodsham, WA6 6SB
  • Telephone: 01928 735150
  • Email: townclerk@frodsham.gov.uk
City of Chester Charter Trustee
  2018-19 (£) 2017-18 (£)
Gross expenditure 258,984 250,000
Income/use of balance (5,000) 0
Council Tax requirement/precept 253,984 250,000
Band D charge 5.94 5.94

Local levies

The Council’s expenditure for 2018-19 includes two statutory levies payable to external bodies who provide services to the region for flood defence and management of inshore sea fisheries resources.

Local levies
Organisation Gross expenditure 2018-19 £000  Gross expenditure 2017-18 £000 Levy payable by Cheshire West and Chester 2018-19 £000 Levy payable by Cheshire West and Chester 2017-18 £000
Environment Agency (North West Region Flood Defence) 59,769 52,939  221 216
North West Inshore Fisheries and Conservation Authority 1,285 1,260 94 92

For further information about Council Tax:

For further information about Business Rates:

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