How Council Tax is calculated

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

How we calculate Council Tax per property

To calculate Council Tax payable per property we calculate the tax base, which is 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 and Furness for 2024 to 2025 is 89,542.67.

This gives an average Band D tax of £1,874.18 including parish and town council precepts.

Band D Council Tax requirements of the authorities that receive Council Tax


Council Tax requirement

Westmorland and Furness Authority £1,827.76
Cumbria Police and Crime Commissioner £310.05
Cumbria Fire and Rescue Authority £93.24
Total Band D Council Tax (before Parish Precepts) £2,231.05
Town/Parish Councils/Meetings (average) £46.42
Total average Band D Council Tax £2,277.47

Council Tax funding requirements

Council Tax requirements of the authorities that receive Council Tax.


Council Tax requirement (in pounds and millions)

Westmorland and Furness Authority 163.663
Police and Crime Commissioner for Cumbria 27.627
Cumbria Commissioner Fire and Rescue Authority 8.349
Total before Town and Parish Councils 199.639
Parish and Town Councils 4.156
Total 203.795