How Council Tax is calculated

Last Updated: 7 September 2023

Everyone who pays Council Tax is contributing to the services we enjoy in Westmorland and Furness, which are delivered by different authorities.

Changes from last year

In 2022/23 services were provided to you by your District Council (Barrow Borough Council, South Lakeland District Council and Eden District Council); Cumbria County Council; Cumbria Police and Crime Commissioner; Cumbria Fire and Rescue (through Cumbria County Council) and your local Parish/Town Council.

Due to Local Government Re-organisation this will change from 1 April 2023. About the council changes provides further information.

You will therefore see a change in where your Council Tax is going on your bill, however the services provided will, in the majority, remain the same.

Council Tax funding requirements

Council Tax requirements of the authorities that receive Council Tax
Authority Council Tax requirement £m
Westmorland and Furness Authority 152.700
Police and Crime Commissioner for Cumbria 26.059
Cumbria Commissioner Fire and Rescue Authority 7.942
Total before Town/Parish Councils 186.701
Parish/Town Councils 3.908
Total 190.609

To calculate Council Tax payable per property requires the calculation of the tax base (the number of properties against which we collect the tax). The Valuation Office has valued every property and once valued, we allocate the properties with one of the eight valuation bands (Bands A, B, C, D, E, F, G, H). We multiply each band by a set factor to bring it to the Band D equivalent. We multiply the total of the Band D equivalent by the declared collection rate to give a Council Tax Base. The tax base for Westmorland & Furness for 2023/2024 is 87,714.75.

This gives an average Band D tax of £1,921.70 including Parish/Town Council precepts.

Band D Council Tax requirements of the authorities that receive Council Tax
Authority Council Tax requirement £
Westmorland and Furness Authority 1,740.89
Cumbria Police and Crime Commissioner 104.43
Cumbria Fire and Rescue Authority 31.82
Total Band D Council Tax (before Parish Precepts) 1,877.14
Town/Parish Councils/Meetings (average) 44.56
Total average Band D Council Tax 1,921.70