Subtracting the Allowable Expenses from the assessed income give an applicable amount.  How much of the applicable will be paid to the local council depends on the Care Tax rate for that local authority.  These tax rates are set annually by local authorities and there is considerable local variation in rates used. 

A small number of councils apply higher rates to those over 60 than they do to those under 60.  These include Glasgow (100%), North Ayrshire (50%) and Edinburgh (70%).

100% on the spare income after allowances of people getting care is a higher tax rate than anyone else in the country has to pay.  For comparison we have included in the table the major applicable tax rates for the UK.

The current highest tax rate in the UK is for people who are high earners and only applies to income above the level of £41,400.  Care Tax payers in 25 local authorities pay higher rates on a lot less income.