Notice On Declaration And Settlement Of The Municipal Equalization And Grants To Municipalities For 2012

Original Language Title: Bekendtgørelse om opgørelse og afregning af kommunal udligning og tilskud til kommunerne for 2012

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Overview (table of contents) Annex 1



Annex 2



Annex 3 The full text of the Decree on Declaration and settlement of the municipal Equalization and grants to municipalities for 2012

Pursuant to article 20, paragraph 3, article 21, paragraph 2, section 24, paragraph 6, sections 29, 30, 31, 33 and 35 of the law on municipal compensation and General grants to municipalities, see. lovbekendtgørelse nr. 561 of 19. June 2009, as well as under section 3, paragraph 4, of law No. 495 of 7. June 2006 amending the Act on municipal income tax, fixed: tax base, tax levels, etc.



§ 1. In determining the taxable amount in accordance with §§ 6, 11 and 12 of the law on municipal compensation and General grants to municipalities, to use for the calculation of the national settlement, the capital settlement and subsidies to municipalities with high structural deficit calculated printing base of municipalities as the calculated taxes for the municipality in the grant year divided by printing percentage in the grant year.

(2). In determining the taxable amount for a municipality included also the Statistics ascertained taxable basic values, of which after the law on taxation to the municipalities of immovable properties are printed land tax to the municipality for the grant year. The taxable basic values are included in the calculation for the municipalities with 9.8%.

(3). By the Interior and Health Ministry's preliminary calculation of allowances and compensation for municipalities that have chosen to budgeting with their own estimates of printing base under section 24, paragraph 3, of the law on municipal compensation and General grants to municipalities, and in the calculation of the municipalities that have chosen to approach the budget with the State guaranteed the printing basis in accordance with article 24, paragraph 2, of the Interior and Health Minister announced the printing basis pursuant to section 7 of the Act on municipal income tax , as well as an estimate of the taxable basic values for the grant year. The basis for the estimate of the taxable basic values basic values added per 1. October in the year before the year of calculation under the assessment Act.

§ 2. The average municipal tax level after sections 6 and 12 of the law on municipal compensation and General grants to municipalities, to use for the calculation of the national settlement and subsidies to municipalities with high structural deficit is calculated as the sum of the total calculated municipal taxes and the income of the land tax divided by the taxable amount for the grant year.

(2). By the Interior and Health Ministry's preliminary calculation of allowances and compensation for municipalities that have chosen to budgeting with their own estimates of printing base under section 24, paragraph 3, of the law on municipal compensation and General grants to municipalities, and in the calculation of the municipalities that have chosen to approach the budget with the State guaranteed the printing basis in accordance with article 24, paragraph 2, shall be calculated as the average municipal tax level as the sum of the total calculated municipal taxes and the income of the land tax divided by the taxable amount for the year of calculation.

§ 3. By the statement of the application pursuant to section 13 of the Act on municipal compensation and General grants to municipalities, under section 1, paragraph 1-2 incremental tax base, printing the basis and fundamental values as well as the municipal print percent and grundskylds per thousand in the grant year.

(2). By the preliminary calculation of the settlement pursuant to section 13 of the Act on municipal compensation and General grants to municipalities, the correction pursuant to section 1 (3) of the incremental tax base, printing the basis and fundamental values as well as the municipal print percent and grundskylds per thousand in the year of calculation.

(3). The actual level of taxation for a municipality, see. section 13, paragraph 5, of the law on municipal compensation and General grants to municipalities, shall be calculated as the sum of the calculated municipal taxes and the income of the land tax divided by the tax base.

§ 4. For the municipalities, which under section 24, paragraph 3, of the law on municipal compensation and General grants to municipalities, made a provisional payment of grants and compensation on the basis of the municipality's own calculation, budget adoption, calculation of the tax base used in the preliminary settlement, done on the basis of the budgeted revenue from income tax for the grant year, budgeted taxable basic values for the grant year and an estimated population of the municipality as of 1 January. January in the grant year calculated in accordance with article 5, paragraph 1.

Population



§ 5. By statement of reimbursement and compensation shall be carried out on the population of individual municipalities and in each age, etc. on the basis of a statement made by Statistics Denmark over the population of individual municipalities per 1. January of the year concerned. By population inventory be assimilated persons, for which a municipality pursuant to article 9 c, paragraphs 2 to 5 and article 10 of the law on legal certainty in the social field has the General payment obligation, for the population in the municipality.

(2). By the Interior and Health Ministry's preliminary calculation of allowances and compensation for municipalities that have chosen to budgeting with their own estimates of printing base under section 24, paragraph 3, of the law on municipal compensation and General grants to municipalities, and in the calculation of the municipalities that have chosen to approach the budget with the State guaranteed the printing basis in accordance with article 24, paragraph 2, a statement of the population in individual municipalities and in each age, etc. per 1. January in calculation year calculated in accordance with paragraph 1, attributed to one of the Interior and Health Ministry estimates calculated on the basis of forecasts prepared by Statistics Denmark over the development in population.

Statement of net operating and capital expenditures



§ 6. In determining net operating and construction costs for the use of subsidies and compensation for 2012 leaving net operating and fixed costs of per diem allowances paid to insured unemployed and employment efforts for insured unemployed. In determining net operating and construction costs for the use of the provisional calculation of allowances and compensation be corrected and, in addition, for the estimated expense changes as a result of the change in local government activity-specific co-financing of health care regulation. Act No. 608 of 14. June 2011 and, as a result of funding changes in the field of employment, which relates to the budget guaranteed area referred to in article 6. Act No. 1602 by 22. December 2010.

Statement of expenditure requirements



§ 7. In determining age-specific expenditure requirements pursuant to sections 3, 4 and 9 of the law on municipal compensation and General grants to municipalities, age groups and criteria as follows: 1) the number of residents in each of the age groups, see. Annex 1 shall be determined on the basis of a statement made by Statistics Denmark over the population of individual municipalities divided by age per 1. January in the grant year respectively forecast population figures and the actual population, see. § 5. The statement attributed by individuals, for which a municipality pursuant to section 5, paragraph 1, have the General payment obligation to the population in the municipality.

2) average travel time to 2 000 inhabitants, up to a maximum of the municipality's population, multiplied by the municipality's population shall be made on the basis of a calculation made in 2009 by Forest & landscape, University of Copenhagen. Calculations of travel times based on Statistics Denmark's statement of natbefolkningen at 100 x 100 m aggregated by grid. Population figures are aggregated for subsequent nodes in the applied road network (VejnetDK). The average travel time for a citizen of a municipality is calculated as the citizen's travel time to the measured in time 2,000 nearest fellow citizens inside and outside the municipality. Travel times is calculated by multiplying the average travel time to an area of 2,000 fellow citizens with the municipality's population on 1 January 2006. January in the year of calculation. In determining population be assimilated persons, for which a municipality pursuant to section 5, paragraph 1, have the General payment obligation to the population in the municipality. Travel time is calculated as driving in the car, where it is assumed that the speed will follow the speed limit. At the ferry crossing used a sailing time.

(2). A municipality's overall age-specific expenditure requirements is calculated as the sum of the number of inhabitants in the municipality in the individual age groups multiplied by the unitary amount calculated for each age group, see. Annex 1.

(3). Unit amounts are determined by the total net operating and capital expenditures for 2012, see. section 28 of the Act on municipal compensation and General grants to municipalities, and the average distribution of municipal expenditures in each age group divided by the estimated population on 1 January 2006. January 2012 in each age group, see. (1). 1. the provisions in paragraph 4. The weighting of the individual age groups shall be determined from the budgeted net operating costs for municipalities for 2011 and the following statistics for the distribution of municipal expenditure on age with a weight distribution that is set out in annex 2:1) population in each age group and selected age groups as of 1. January 2011, measured by Statistics Denmark.

2) age distribution of children and young people enrolled in preschools, day care, crèches, kindergartens, age-integrated institutions, recreation centers, clubs and other socio-educational offerings in October 2010 as well as for children and young people in residential institutions per april 2010, which is calculated by Statistics Denmark.

3) age distribution of residents in elderly homes and other homes for the elderly residents in nursing homes and sheltered dwellings, for recipients of permanent home help per april 2009, as well as for residents in residential facilities for adults with disabilities per april 2009, measured by Statistics Denmark.


4) calculated age distribution of expenditure on care for the elderly based on a survey conducted by the Ministry of the Interior and Health Financing Committee.

5) aging activity specific co-financing of health care based on activity in 2010, which is calculated by the Ministry of the Interior and health.

6) aged accounts cost of social assistance in the year 2009, measured by Statistics Denmark.

7) aged accounts cost of early retirement in January 2011, measured by Statistics Denmark.

§ 8. In determining socio-economic expenditure requirements pursuant to articles 5 and 10 of the law on municipal compensation and General grants to municipalities, criteria will be summed up in the following way: 1) number of 20-59-year-old, who is unemployed, in addition to 5 percent of the number of 20-59-year-old in the municipality, is calculated from Statistics Denmark's register-based labour force statistics as the largest number of either per 1. January in the latest incremental years or 1 January. January 3 years prior to this year. Last year the population settled at 1. January two years preceding the year of calculation with labour market related end of november three years before the year of calculation. In the statement included number of 20-59-year-old, who at the time of enumeration were unemployed or outside the labour force. In the category outside the labour force included the learners do not. By the statement attributed to persons who are registered in the municipality of residence, for the population in the municipality.

2) the number of persons without vocational training is calculated as the number of 25-49-year-old, who at the time of enumeration not have completed long-term training than primary school or have not stated education. The population is calculated by Statistics Denmark on 1 January. January one year prior to the year of education information compute per 1. October two years before the year of calculation. By the statement attributed to persons who are registered in the municipality of residence, for the population in the municipality.

3) calculated housing benefit expense is calculated on the basis of one of the Interior and the Ministry of health made the default calculation. In the statement included the number of leased real residential apartments and student apartments exclusive cooperative apartment, measured by Statistics Denmark on 1 January. January of the year before the year of calculation, divided into groups according to opførelsesår. Each group included in the default calculation with a weight, determined on the basis of Statistics Denmark rent survey. For Svendborg Municipality is used, however, a statement on 1 October. January of the year two years prior to the year of calculation.

4) the number of diagnosed psychiatric patients in a period of 10 years has been in contact with the mental health service shall be determined on the basis of data from the health protection agency. The criterion includes persons in the period 2001-2010 has been in contact with mental health services. This is defined by diagnosis codes F00-29. By the statement attributed to persons who are registered in the municipality of residence, for the population in the municipality.

5) the number of families in certain housing types shall be determined on the basis of a statement made by Statistics Denmark of the number of families that the 1. January of the year before the calculation year living in public housing, private rental from before 1920, other private hire with missing and holiday homes. Families are assessed according to Statistics Denmark's E-family-concept. The statement attributed by families who are registered in the municipality of residence, for the population in the municipality. For Svendborg Municipality is used, however, a statement on 1 October. January of the year two years prior to the year of calculation.

6) the number of children in families with low education of the municipality shall be determined on the basis of a statement made by Statistics Denmark of number of children between 0 and 16 years per 1. January of the year before the year of calculation in families, where the highest completed education per 1. October two years before the year of calculation for the family's elementary school or uninformed. The family set out in Statistics Denmark's E-family-concept. By statement be included children who are registered in the municipality of residence, for the population in the municipality.

7) the number of single people over 65 years as measured by Statistics Denmark on 1 January. January in the year of calculation. The statement attributed by individuals, for which a municipality pursuant to section 5, paragraph 1, have the General payment obligation to the population in the municipality. Lone is defined as unmarried, divorced, widow/widower, lifted by two surviving partners and partnership.

8) the number of persons with low income is calculated on the basis of a statement made by Statistics Denmark over the number of 18-64 year olds in the municipality as at 31 December 2003. December of the year two years prior to the year of calculation, that in year two years prior to the year of calculation and in at least two of the previous three years have had an equivalised disposable income of less than 60 percent of the median income at the national level, as well as a wealth of less than 10,000 DKK Also include students without children as well as self-employed workers and assisting spouses are not included in the statement. The population for the calculation of the median are all E-families, where the oldest person is older than 15 years. By the statement attributed to persons who are registered in the municipality of residence, for the population in the municipality.

9) the number of mentally disabled at 65 years and below as well as the number of 20-59-year-old outside the labour force with other disabilities are assessed on the basis of data from Statistics Denmark. The criterion is calculated as the people within a five-year period from 2005-2009 is diagnosed within the hospital system with an action-or bidiagnose, which could lead to a disability. By the statement attributed to persons who in the first diagnoseår in the period of residence is registered in the municipality, for the population in the municipality.

10) the number of immigrants and descendants are recorded on the basis of a statement made by Statistics Denmark the number of immigrants and descendants from non-Western countries on 1 January. January in the year of calculation. By the statement attributed to persons who are registered in the municipality of residence, for the population in the municipality.

number of years of life lost) calculated measured 11 according to the municipality, whose inhabitants have the highest life expectancy, is calculated on the basis of data from Statistics Denmark. The criterion is calculated as the number of lost years of life in relation to the municipality, as over a ten-year period had the highest life expectancy of the inhabitants. The number of lost years of life for a given municipality is calculated as life expectancy in the municipality with the highest life expectancy minus the life expectancy in the municipality in question multiplied by the number of inhabitants in the municipality. The difference in product life spans between municipalities is calculated to two decimal places. By the estimation of the population considered as persons in respect of which a municipality pursuant to section 5, paragraph 1, have the General payment obligation to the population in the municipality. Life expectancy is calculated as the estimated average lifetime of a 0-year old residing in the municipality, calculated from the age-related death frequencies. The statement attributed by individuals, for which a municipality pursuant to section 5, paragraph 1, have the General payment obligation to the population in the municipality.

12) The annual decrease in the population of the municipality of a fixed amount over a 5-year period is calculated as the sum of the net decrease in a municipality's population from one year to the next for each of the years in the period 2006-2011, where the municipality has had a decline in population. The statement attributed by individuals, for which a municipality pursuant to section 5, paragraph 1, have the General payment obligation to the population in the municipality.

Grants adj. immigrants, refugees and descendants



§ 9. Number of immigrants, refugees and descendants as mentioned in section 22, paragraph 1, of the law on municipal compensation and General grants to municipalities, is calculated on the basis of a statement made by Statistics Denmark the number of immigrants and descendants from non-Western countries on 1 January. January in the year of calculation. By the statement attributed to persons who are registered in the municipality of residence, for the population in the municipality.

Grants to Læsø, Samsø og Ærø Municipalities



§ 10. The grant under section 21, paragraph 2, of the law on municipal compensation and General grants to municipalities for the grant year 2012 constitute 22.3 million. DKK to Læsø Municipality, 28.3 million. DKK to Samsø Municipality and 25.8 million. DKK to Ærø Municipality.

Grants to municipalities with smaller islands



§ 11. Subsidy within the meaning of section 20 of the law on municipal compensation and General grants to municipalities to be allocated to municipalities, which receive grants in accordance with article 20, paragraph 2, in accordance with the following criteria: 1) 53.3 million. DKK distributed after the former operating support from the State and counties for the years 1998-2002, as well as compensation concerning payroll tax.

2) 12.4 million. DKK distributed in such a way as to Kalundborg municipality receive 2.7 mio. DKK, Slagelse Municipality receives 1.7 million. DKK, Lolland municipality receives 3.6 million. DKK, Faaborg-Midtfyn Municipality receives 1.0 mio. DKK, Langeland Municipality receives 0.4 million. DKK and Skive Municipality receives 3.0 million. us $.

3) 5.6 mio. DKK distributed as a basic subsidy, so that Islands with less than 50 inhabitants receives 150,000 DKK, Islands with between 50 and 200 inhabitants receive 250,000 DKK and Islands with more than 200 inhabitants receive 300,000 DKK.

4) Of residual subsidy be allocated 45% proportionally after population, 50 per cent in relative terms after sailing distance in km and 5 per cent after the Islands ' surface area.

Even budgeting of grants and compensation



§ 12. For the municipalities, which have chosen to budgeting with their own estimates of printing base under section 24, paragraph 3, of the law on municipal compensation and General grants to municipalities, made a provisional payment of grants and compensation on the basis of the municipality's own reporting to the Ministry of the Interior and health at budget adoption ... Calculated subsidy and compensation is calculated in whole 1,000 DKK and rounded off by the Ministry of the Interior and health to one with 12 divisible amount.


(2). Interior and Health Minister can correct a municipality's calculation of reimbursement and compensation in accordance with paragraph 1, provided that the calculation has been performed correctly.

Rounding



§ 13. Grants and contributions in accordance with articles 2, 7, 12-16, 18-23 (b) and 38, paragraphs 1 to 4, of the law on municipal compensation and General grants to municipalities, is calculated in whole 1,000 dollars and rounded to one with 12 divisible amount.

(2). By the Interior and Health Ministry's calculation of allowances and compensation, see. Article 24, paragraph 1, of the law on municipal compensation and General grants to municipalities, they form part of the Interior and the Minister of Health announced the printing basis pursuant to section 7 of the Act on municipal income tax, converted into income tax revenue, which is rounded to the nearest 1,000 kr.

Payment of grants and contributions



§ 14. In connection with the monthly advance payments from the TAX of municipal income tax, etc., be settled in accordance with the Interior and Health Ministry's calculations of grants and contributions in accordance with articles 2, 7, 15, 18, 20-23 (b) and 38, paragraphs 1 to 4, of the law on municipal compensation and General grants to municipalities, as well as the part of the grant in accordance with sections 16 and 19 of the Act, shall be granted by 1 January. July in the year of calculation.

§ 15. The settlement, with the exception of settlement pursuant to paragraphs 2 and 3, shall be effected by that 1/12 of the amount in accordance with the provisions, as referred to in section 12, on an annual basis is for (grants) or falls to (contributions) he/she municipality, attributed, respectively, shall be deducted from the monthly amount, which is paid out of TAX under section 15 of the Act on municipal income tax.

(2). Settlement of mid-term adjustment is done by 1/3 of the amount due (grants) or (contributions) he or she shall be the responsibility of municipality, attributed, respectively, shall be deducted from the monthly amount paid by TAXES in the months October-december for the grant year. Grants and contributions under section 23 (b), of the law on municipal compensation and General grants, also settled in the months October-december for the grant year.

(3). After adjustment of the difference between the provisionally settled grants and contributions and the final amount calculated according to sections 2, 7, 12, 13, 14 and 22, see. section 24, paragraph 7, of the law on municipal compensation and General grants to municipalities, is settled with a third in the months of January-March this year, three years after the grant year.

Transitional provisions



§ 16. For the municipalities that are shared as part of municipal reform, made a division of the criteria under section 8 on the basis of one of Statistics Denmark calculated key between old and new municipalities based on population per 1. January 2007.

(2). For the municipalities that are shared as part of municipal reform, made a division of the municipality's revenue from corporate tax on the basis of one of Statistics Denmark calculated key between old and new municipalities based on population per 1. January 2007.

Date of entry into force of



§ 17. The notice shall enter into force on the 1. July 2011 and has impact on the calculation of grants and contributions for the grant year 2012.

Ministry of the Interior and health, the 28. June 2011 Bertel Haarder/Dorte Lemmich M



Annex 1 unit amount by statement of age-specific expenditure requirements

Unit amount of municipalities to use for the provisional calculation of allowances and compensation for the grant year 2012 Amounts in DKK per person National settlement





Metropolitan settlement



 





1. 0-6-årige





56.289





62,346



 





2. 7-16-årige





85.002





92,468



 





3. 17-19-årige





30.882





34,900



 





4. 20-24-årige





18.903





18,721



 





5. 25-34-årige





22.264





20,296



 





6. 35-39-årige





21.433





20,407



 





7.40-64-year-old





25,949





26,643



 





8. 65-74-årige





28.380





30,891



 





9. 75-84-årige





57.329





64,894



 





10. 85+årige





128.226





138,305



 





11. Rejsetid





421





943



 



 

 











Annex 2 Cost weights as a percentage by the estimation of age specific expenditure requirements for the grant year 2012 Table 1



Population





0-16 year olds





7-16-year-old





17-19 year olds





17-34-year-old





65 years and over







0-6 year olds





8





40



 

 

 

 





7-16-year-old





12





60





100



 

 

 





17-19 year olds





4



 

 



100





18



 





20-24-year-old





6



 

 

 



28



 





25-34-year-old





12



 

 

 



54



 





35-39-year-old





7



 

 

 

 

 





40-64 years





34



 

 

 

 

 





65-74 year-olds





10



 

 

 

 



58








75-84-year-old





5



 

 

 

 



30







85 years and over





2



 

 

 

 



12







A total of





100





100





100





100





100





100





 

 

 

 

 

 

 









Table 2



Day care centers





Childcare and day care





Crèche





Kindergarten





Integrated institutions







0-6 year olds





93





100





100





99





94







7-16-year-old





7



 

 



1





6







17-19 year olds



 

 

 

 

 





20-24-year-old



 

 

 

 

 





25-34-year-old



 

 

 

 

 





35-39-year-old



 

 

 

 

 





40-64 years



 

 

 

 

 





65-74 year-olds



 

 

 

 

 





75-84-year-old



 

 

 

 

 





85 years and over



 

 

 

 

 





A total of





100





100





100





100





100





 

 

 

 

 

 









Table 3



Leisure Home





Clubs, etc.





Døgnpleje stay







0-6 year olds





27





2





8







7-16-year-old





73





93





67







17-19 year olds



 



5





25







20-24-year-old



 

 

 





25-34-year-old



 

 

 





35-39-year-old



 

 

 





40-64 years



 

 

 





65-74 year-olds



 

 

 





75-84-year-old



 

 

 





85 years and over



 

 

 





A total of





100





100





100





 

 

 

 









Table 4



Senior housing mm





Nursing homes and sheltered dwellings





Residential facilities for adults with disabilities





Home help





Calculated cost of care for the elderly







0-6 year olds



 

 

 

 

 





7-16-year-old



 

 

 

 

 





17-19 year olds



 

 



6



 

 





20-24-year-old



 

 



10



 

 





25-34-year-old



 

 



18



 

 





35-39-year-old



 

 



9



 

 





40-64 years





14





7





45





17






9







65-74 year-olds





15





12





7





15





18







75-84-year-old





34





30





3





31





34







85 years and over





37





51





2





37





39







A total of





100





100





100





100





100





 

 

 

 

 

 









Table 5



Activity-specific part-financing of health care





Cash assistance





Early retirement







0-6 year olds





5





2



 





7-16-year-old





4





5



 





17-19 year olds





2





3





1







20-24-year-old





3





10





2







25-34-year-old





10





27





7







35-39-year-old





5





15





7







40-64 years





35





38





83







65-74 year-olds





18



 

 





75-84-year-old





13



 

 





85 years and over





5



 

 





A total of





100





100





100













Annex 3 unit amount by statement of age-specific expenditure requirements

Unit amount of municipalities for use in accordance with the regulation of supplements and applying for the grant year 2009 Amounts in DKK per person National settlement





Metropolitan settlement







1. 0-6-årige





53.169





59,554







2. 7-16-årige





81.411





89,791







3. 17-19-årige





25.148





29,080







4. 20-24-årige





14.948





14,804







5. 25-34-årige





18.241





16,670







6. 35-39-årige





18.276





17,685







7. 40-64-årige





22.421





23,253







8. 65-74-årige





26.846





29,495







9. 75-84-årige





56.060





62,409







10. 85+årige





120.666





125,167







11. Rejsetid





386





873