Council Tax explained and how it is spent - How is Council Tax calculated?

Published: 13 March 2024
Last updated: 14 March 2025

How is Council Tax calculated?

Council Tax is made up of several charges:

  • a charge for Wirral Council services (including Adult Social Care)
  • a charge for the Liverpool City Region combined authority
  • a charge for Merseyside Police services
  • a charge for Merseyside Fire and Rescue Authority services

The table below gives a breakdown of these charges for each property band for 2025-26.

  Wirral Council     City Region Police Fire and 
Rescue 
Total
A £1,321.63 £16.00 £185.98 £64.17 £1,587.78
B £1,541.90 £18.67 £216.98 £74.86 £1,852.41
C £1,762.17 £21.33 £247.97 £85.56 £2,117.03
D £1,982.44 £24.00 £278.97 £96.25 £2,381.66
E £2,422.98 £29.33 £340.96 £117.64 £2,910.91
F £2,863.52 £34.67 £402.96 £139.03 £3,440.18
G £3,304.07 £40.00 £464.95 £160.42 £3,969.44
H £3,964.88 £48.00 £557.94 £192.50 £4,763.32

From 1 April 2025 the charge for Wirral Council includes the precept for Adult Social Care. 

Why has the charge for Wirral Council increased in 2025-26?

For 2025-26 the Council Tax charge for Wirral has increased by 4.99%. This is a combination of the increase on the charges for Wirral council services of 2.99% (rounded to 3%) and a 2% Wirral Adult Social Care charge. 

The total Council Tax charge for 2025-26 an overall 5.2% increase also includes:

  • a 26.3% increase for the Liverpool City Region Mayoral precept
  • a 5.3% increase for the Merseyside Fire and Rescue Authority
  • a 5.5% increase for the Merseyside Police and Crime Commissioner

Example of how 2025-26 Council Tax for a Band D property is calculated

Type of charge Cost
2024-25  Wirral council services charge £1,888.22   
Wirral 4.99% increase of total charge (includes 2% Adult Social Care) £94.22
Total Wirral 2025-26 charge £1,982.44
Liverpool City Region precept £24.00
Merseyside Police and Crime Commissioner £278.97
Merseyside Fire and Rescue Authority £96.25
Total Annual Council Tax Charge 2025-26 £2,381.66