An extra amount of money that councils can add to your council tax to help pay for social care for adults who need it in your area. It is charged to every council taxpayer, regardless of whether they use social care services. Like any other tax, the amount you pay is not related to any services you receive. The social care precept must be no more than an extra 2 per cent on your council tax, and the money raised this way must only be spent on adult social care and not on anything else that the council does.