Where an adult has needs for care and support which meet the eligibility criteria, the local authority in whose area the adult is ordinarily resident or, if the adult is of no settled residence, in whose area the adult is present—
must keep an up-to-date record of the adult's accrued costs (a "care account"), and
once those costs exceed the cap on care costs, must inform the adult.
Where a local authority which has been keeping a care account is no longer required to do so, it must nonetheless retain the account that it has kept so far until—
the end of the period of 99 years beginning with the day on which it last updated the account, or
where the adult dies, the local authority becomes aware of the death.
A care account must specify such amount as is attributable to the adult's daily living costs.
A local authority which is keeping a care account must, at such times as regulations may specify, provide the adult concerned with a statement which—
sets out the adult's accrued costs, and
includes such other matters as regulations may specify.
Regulations may specify circumstances in which the duty under subsection (4) does not apply.