How your council tax is spent

How your council tax is spent

The Council Tax you pay is collected to deliver most local services in Denbighshire and is divided between three authorities: Denbighshire County Council, the Police and Crime Commissioner for North Wales and City, Town and Community Councils.

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What is Council Tax and how is it spent?

The Council Tax you pay is collected to deliver local services such as education, street cleaning and policing.

The Council Tax you pay

Banding

The amount you pay depends on which of the bands your property has been allocated to according to its value on April 1, 2003.

the-amount-you-pay


The Valuation Office (external website) is responsible for banding every property in Wales.


Valuation Office

We calculate each valuation band as a proportion of Council Tax compared to a Band D.

Find out more about Council tax property bands.

Precepts

Council Tax includes three separate charges (otherwise known as ‘precepts’) that make up the total sum charged to each property in Denbighshire.

The money collected is divided between:

  • Denbighshire County Council: 80%
  • Police and Crime Commissioner for North Wales: 17%
  • City/Town/Community Councils: 3%

Precepts

Denbighshire County Council

The County Council takes the largest share of your Council Tax. This money goes towards providing local services for the whole county.

What your money is spent on each year
(based on a Band D property Council Tax of £1,779.48 for 2025/2026 for Denbighshire County Council services (including North Wales Fire Service)).
ServiceAmount (£)
(2025/2026)
%
Schools and Education £652.48 36.7%
Adult and children's social care £529.80 29.8%
Borrowing costs £123.21 6.9%
Council tax reduction scheme £73.87 4.2%
School transport £51.84 2.9%
Fire service £44.54 2.5%
Corporate support services £35.60 2.0%
Public protection and environmental health £33.11 1.9%
Emptying bins and recycling £32.89 1.8%
Roads and infrastructure £31.92 1.8%
Preventing homelessness £30.80 1.7%
Countryside and open spaces £20.38 1.1%
Waste disposal £17.55 1.0%
Sport and leisure £15.83 0.9%
Tourism, culture, and heritage £15.31 0.9%
Street lighting £14.01 0.8%
Planning and economic development £11.93 0.7%
Street cleansing £11.12 0.6%
Council tax collection and housing benefit administration £11.01 0.6%
Libraries £9.36 0.5%
Councillors and the democratic process £8.72 0.5%
Youth services £4.21 0.2%

The Council has a legal responsibility to provide such services as education, environmental health, social services and town and country planning for the whole of Denbighshire.

North Wales Police and Crime Commissioner

The North Wales Police and Crime Commissioner (external website) is the local governing body for policing. They set their own element ('precept') of the Council Tax.

The 2025/2026 precept for the Police and Crime Commissioner for North Wales is £114m which equates to £372.15 Council Tax for a band D property.

This element of the Council Tax is beyond the control of the County Council.

Find out more about the North Wales Police and Crime Commissioner precept.

City, town and community councils

Denbighshire has 37 City, Town and Community Councils and their role is to represent local communities and provide local services such as:

  • public information signs and noticeboards
  • public seating
  • bus shelters
  • war memorials
  • community centres

City, Town and Community Councils set their own element (‘precept’) of the council tax. Each financial year, they must calculate their budget requirements and issue the precept to the billing authority (Denbighshire County Council).

The precept is converted into an amount per council tax band that is added onto the council tax bill. The net amount (precept) is paid to town, city or community councils in two six-monthly instalments.

Find out more about the city, town and community council precept.