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The Precept is normally the main source of finance for Town and Parish Councils.

The Town/Parish Council makes a demand upon the District Council to raise the funds from the Council Tax payers of the Parish as part of their Council Tax Bill each year.

The Parish submits their demand to the District Council each December in readiness for the following financial year commencing 1st April.

North Devon Council has a statutory obligation to pay it's Town and Parish precepts in two instalments, the first by 30th April and the second by 30th September each year.