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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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Table of Contents

Appendix 1

Appendix 2

Appendix 3

Compensation and settlement of municipal countervailing and grants to the municipalities for 2012

In accordance with section 20 (2), 3, section 21, paragraph. 2, section 24, paragraph 6, sections 29, 30, 31, 33 and 35, in the Act of Compening Compensation and general grants to municipalities, cf. Law Order no. 561 of 19. June 2009, as well as in accordance with section 3 (3). Amendment No 4. 495 of 7. June 2006 amending the Law on Provinal income tax shall be fixed as follows :

Taxation base, tax levels, etc.

§ 1. For the calculation of the tax base in accordance with sections 6, 11 and 12, in the Act of Compensation and general grants to municipalities, for the purpose of calculating the landings, the main refining and grants to municipalities with a high structural deficit ; the print basis for the municipalities such as the calculated tax for the municipality of the grant year has been divided by the print percentage in the grant year.

Paragraph 2. In addition to the tax base for a municipality, moreover, the taxable basic values of Denmark ' s statistics are also covered by the taxable basic values which, in accordance with the law of taxation for the municipalities of permanent properties, have been given to the municipality in : The subsidy wound. The taxable basic values are part of the municipalities in the calculation of 9,8%.

Paragraph 3. The provisional calculation of grants and compensation for the municipalities which have opted to budget with their own estimation on the basis of the basis of Article 24 (2) shall be the Ministry of the Interior and the Ministry of Health and Health. 3, in the Act of Compensation and general grants to municipalities, and in the calculation of the municipalities that have chosen to budget with the state-guaranteed print-based basis according to the section 24 (4) of the law. 2, they are used by the home and health minister to report printing based on Section 7 of the State income tax law and an estimate of the taxable basic values for the subsidy wound. The basic values are laid down by the taxable basic values for the estimation of the basic values. 1. October of the year preceding the calculation of the calculation law.

§ 2. The average local authority tax rates in accordance with sections 6 and 12, in the Act of Compensation and general grants to municipalities, for the purpose of the calculation of the rural development and grants to municipalities with a high structural deficit is calculated as the sum of it ; aggregated aggregated municipal tax and provenous, divided by the basis of the taxable amount of the subsidy wound.

Paragraph 2. The provisional calculation of grants and compensation for the municipalities which have opted to budget with their own estimation on the basis of the basis of Article 24 (2) shall be the Ministry of the Interior and the Ministry of Health and Health. 3, in the Act of Compensation and general grants to municipalities, and in the calculation of the municipalities that have chosen to budget with the state-guaranteed print-based basis according to the section 24 (4) of the law. 2, the average local authority tax is calculated as the sum of the total calculated municipal tax and the Provenual of Ground, divided by the tax base for the calculation wound.

§ 3. In the calculation of the over-compensation in accordance with section 13 of the Act of Compensation and general grants to municipalities, they shall be used in accordance with section 1 (1). 1-2 charged tax base, print base and base values as well as the local authority's print-rate and the base rate rouns in the subsidy wound.

Paragraph 2. For the provisional calculation of the over-compensatory payment in accordance with section 13 of the Act of Compensation and general grants to municipalities, they shall be used in accordance with section 1 (2). 3 calculated tax base, print-based and basic values as well as the local authority's print-rate and the basis for the basis for the basis for the calculation of the calculation.

Paragraph 3. The actual tax rate for a municipality, cf. Section 13 (1). The amount of the calculated municipal tax and the revenue base must be calculated as the sum of the estimated local authority tax and the revenue of general subsidies to municipalities.

§ 4. For the municipalities, where there are after section 24 (2). 3, in the Act of Compensation and general grants to municipalities, a provisional settlement of grants and compensatory payments shall be calculated on the basis of the local authority ' s own calculation by the budget adoption, the calculation of the taxable basis used in the budget ; provisional settlement, based on the budgeted revenue of the income tax for the grant year, the budgeted taxable basic values for the grant year and one of the municipalities estimated to be a public figure by the public. 1. in January 5, the grant year shall be made in accordance with Article 5 (1). 1.

Population

§ 5. In the case of compensatory payments and compensatory payments, account shall be taken of the population in each municipality and in each of the elderly and so on, on the basis of one of Denmark's Statistics made up to the population in each municipality. 1. January of the year in question. For the population, persons shall be taken for which a municipality under Clause 9 (c) (c) is taken. 2-5 and paragraph 1. Ten, in the law on social justice in the social field, has the general payment obligation, to the people's numbers in the municipality.

Paragraph 2. The provisional calculation of grants and compensation for the municipalities which have opted to budget with their own estimation on the basis of the basis of Article 24 (2) shall be the Ministry of the Interior and the Ministry of Health and Health. 3, in the Act of Compensation and general grants to municipalities, and in the calculation of the municipalities that have chosen to budget with the state-guaranteed print-based basis according to the section 24 (4) of the law. 2, a statement of the population of individual municipalities and of the individual age steps per age must be used. 1. in January of the calculation, the calculation wound has been made in accordance with paragraph 1. 1, added to the Ministry of Interior and Health, calculated on the basis of forecasts drawn up by Denmark's Statistical Statistics over the development of the population.

The statement of the net operating and plant expenditure

§ 6. In the calculation of the net operating and plant expenditure for the use of grants and compensatory payments for 2012, the net operating and fixed costs of unemployment are fraudulent for insured unemployed and job-making services for insured unemployed. In the case of the calculation of the net operating and plant expenditure for the provisional calculation of grants and compensatory payments, the estimated expenditure changes resulting from the change in the local authorities ' activity-specific co-financing of the health care system, cf. law no. 608 of 14. June 2011 and, as a result of financial changes in the field of employment, relating to the budget-guaranteed area, cf. law no. 1602 of 22. December 2010.

Expendication of expenditure

§ 7. In the calculation of age-determined expenditure requirements pursuant to section 3, 4 and 9 of the State countervailing and general grants to municipalities, age groups and criteria shall be regroupings as follows :

1) The number of inhabitants of each age group, cf. Annex 1 shall be discharged on the basis of one of Denmark's Statistics made up to the population in each municipality as per age per age. 1. In January of the grant year, the projections are forecast numbers and the actual number of the actual population, cf. § 5. The account shall be taken by persons for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality.

2) The average travel time to 2 000 inhabitants, but not more than the population of the municipality, multiplied by the local population ' s population, on the basis of a calculation carried out in 2009 by the College of Copenhagen, the University of Copenhagen. The calculations of travel times are based on the statistics of the Danish people of the midnight population of 100x100 m square-net cells. The population has been aggregated to focal points in the road network (road-dDK). The average travel time for a citizen of a municipality shall be made up to the citizen's travelling time to measured in time 2 000 immediate fellow citizens and outside the municipality. Travel times shall be achieved by multiples by the average travelling time to an area of 2000 citizens with the municipality's population per head. 1. January in the calculation wound. In the calculation of the population of the population, persons shall be taken for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality. The travel time has been done as a driving vehicle, where it is assumed that speed is following the speed limits. The ferry crossing shall be used for a voyage.

Paragraph 2. The total age of a municipality of a municipality shall be calculated as the sum of the number of inhabitants of the municipality in each age group multiplied by the calculated unit amount for each age group, cf. Annex 1.

Paragraph 3. The unit amounts are determined based on the total net operating and fixed costs for 2012, cf. Section 28 of the Act of Compensation and general grants to municipalities, and the average distribution of the local authority expenditure in each age group divided by the estimated population per number. 1. January 2012 in each age group, cf. paragraph 1, no. 1.

Paragraph 4. The weight of the individual age brations shall be determined by the budgeted net operating costs for the municipalities for 2011 and the following statistics on the distribution of municipal expenditure at the age of weighting as shown in Appendix 2 :

1) The population of the individual age groups and selected age groups per year. 1. This is January 2011, which is being done by Statistics Denmark.

2) The distribution of age for children and young people in daily institutions, day care, nurseries, nursery, nursery, old-age institutions, leisure homes, clubs and other social-pedagogical offers by In October 2010, as well as for children and young people in the 24-hour institutions, April 2010, which is being done by Statistics Denmark.

3) Aldersdistribution for residents of elderly homes and other dwellings for elderly people, residents of homes and sheltered homes, for the recipients of durable home aid per person per se. April 2009, as well as for residents of adult handicapped persons per person ; April 2009, which is being done by Statistics Denmark.

4) Calculated age distribution for the costs of senior citizens based on a study by the Ministry of the Internal Affairs and Health Department.

5) Aldersdistributed activity-determined co-financing of health care based on activity in 2010, which is being done by the Ministry of the Domestic and Health Department.

6) Aldersdistributed expenditure for cash benefits in the year 2009, which is being done by Statistics Denmark.

7) Alderzated release for early retirement in January 2011, which is being done by Statistics Denmark.

§ 8. In the calculation of socioeconomic expenditure in accordance with sections 5 and 10, in the Act of Compensation and general grants to municipalities, criteria shall be made in the following way :

1) The number of 20-59-year-olds, apart from 5% of the number of 20-59 year olds in the municipality, is being discharged from Statistics Denmark's register-based work performance statistics as the largest number either per. 1. January of the year at the latest, or by 1. January 3 years ahead of this year. Recent years have been the population per year. 1. In January of two years preceding the calculation of the labour market, at the end of November three years prior to the calculation of the calculation. In the inventory, the number of 20-9-year-olds, which at the time of the count, was out of work or on the outside of the workforce. In the category outside the labour force, the training seekers are not part of the training. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

2) The number of people without training is being trained as the number of 25-4-year-olds that have not completed longer-term education than primary school or have uninformed training. The population is being made up by Statistics Denmark per one. 1. 1 year prior to the calculation year of training information per year ; 1. Oct two years before the calculation wound. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

3) Calculated housing aid shall be calculated on the basis of a standard calculation of the Domestic and Health Ministry. In the inventory, the number of actual flat-rate flats and the college similarities of exclusive and other members of the College shall be included in Denmark ' s Statistical Statistics by the Commission. 1. In January of the year before the calculation, broken down into groups after the year after construction. Each group is included in the standard calculation with a weight to be determined on the basis of the Statistics ' s housing study. However, for the Svendborg Municipality, it shall be used by a statement. 1. In January of the year, two years before the calculation.

4) The number of psychiatric patients who have been in contact with the psychiatric healthcare system for a period of 10 years shall be made on the basis of the data provided by the Health Services Agency. The criterion includes persons who, during the 2001-2010 period, have been in contact with the psychiatric health care system. This is defined by diagnostic codes F00-29. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

5) The number of families in certain types of housing is being set up by one of Denmark's Statistics made up to the number of families with the 1. In January of this year, the year before the calculation wound lives in general housing, private rentals, from before 1920, the other private rental of deficiencies and summer houses. Families are being named after the Danish Statistiks E family concept. The account shall be taken of families registered in the municipality by the municipality, to the public in the municipality. However, for the Svendborg Municipality, it shall be used by a statement. 1. In January of the year, two years before the calculation.

6) The number of children in low-level families in the municipality is being discharged from one of Denmark's Statistics by making the number of children between 0 and 16 per year. 1. this January of the year preceding the year of the calculation in families where the highest degree of training per unit has been completed. 1. In October two years before the calculation of the family is elementary school or unenlightened. The family is being named after the Danish Statistiks E family concept. The account shall be taken of children registered in the municipality by the municipality, to the public in the municipality.

7) The number of single people over 65 years old as the Statistics Denmark per. 1. January in the calculation wound. The account shall be taken by persons for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality. Unmarried, divorced, widowed, widowed partnership and longitudinal life of two partners.

8) The number of low-income persons is being discharged from one of Denmark's statistics by taking account of the number of 18-64-year-olds in the municipality per year. 31. This year, two years before the calculation wound, two years before the calculation wound and at least two of the previous three years have had equivalent availability of income of less than 60% of the media income on the ground level and a fortune of less than 10 000 kr. Furthermore, students without children and the self-employed and assisting spouses are not included in the inventory. The Population for calculating the media income is all E-families where older people are older than 15 years. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

9) The number of developmentally equivalent to 65 years and less and the number of 20-to-nine-year-olds outside the workforce with other handicaps is based on data provided by Statistics Denmark. The criteria have been set up as the people who, within a five-year period from 2005-2009 have been diagnosed in the health care system, with an axles or bidiagnosis that might result in a disability. In the case of the inventory, people who are registered during the first diagnostic year within the period shall be registered to the municipality, to the public's number in the municipality.

10) The number of immigrants and descendants is based on a Statistics Denmark made up of the number of immigrants and the descendants of non-Western countries by the end of the year. 1. January in the calculation wound. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

11) The number of lost years of life calculated in relation to the municipality whose inhabitants have the highest average life is calculated on the basis of data from Statistics Denmark. The criterion has been set up as the number of years of life lost in relation to the municipality which, over a ten-year period, has had the highest medioctic life of the inhabitants. The number of lost years of life for a given municipality is being done as the middle of life in the municipality of the highest median life, deprived of the average life span of that municipality multiplied by the number of the municipalities. The difference in the middle-life between municipalities is being done with two decimal places. In the inventory of the population, persons shall be taken for which a municipality is referred to in section 5 (5). 1, the general payment obligation for the population of the municipality shall be in the municipality. The average life span is calculated as the average life expectancy of a 0-year-old resident in the municipality, calculated from the age of death-related frequency. The account shall be taken by persons for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality.

12) The annual decline in the population of the municipality aged over a five-year period is calculated as the sum of the net numbers of a municipality from one year to the following for each year in the period 2006-2011, where the municipality has had a decline in population of the population. The account shall be taken by persons for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality.

Advance to immigrants, refugees and descendants ;

§ 9. Number of immigrants, refugees and survivors, as mentioned in paragraph 22, paragraph 1. 1, in the Law of Compensation and General grants to municipalities, is being reproduced on the basis of one of Denmark's Statistics by making the number of immigrants and descendants from non-Western countries by the end of the year. 1. January in the calculation wound. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

Deposits to the lake, the lake and the Venery of Municipalities

§ 10. The amount of the subsidy in section 21 (2). 2, in the Act of Compensation and general grants to municipalities, for the 2012 subsidy, 22.3 million shall be EUR 22,3 million. DKK for the Municipality of Lips, 28.3 million. DKK to the Municipality of Sami and 25.8 million. DKK to the Honk Municipality.

Deposits to municipalities with smaller islands

§ 11. The subsidy under section 20 of the Act of Compensation and general grants to municipalities shall be distributed to municipalities receiving grants pursuant to the section 20 (5) of the law. 2, according to the following criteria :

1) 53.3 million. DKK be allocated according to the previous operating aid from the State and the county of the years 1998 to 2002 and compensation for the cost of labor cost.

2) 12,4 million. DKK shall be distributed so that Kalundborg Municipality receives 2.7 million. Clement, Slagelse Municipality receives 1.7 million. kr., Lolland Municipality receives 3.6 million. kr., Faaborg-Midtfyn Municipality receives 1.0 million. kr., Langeland Municipality receives .4 million. DKK and the Dial Municipality receives 3.0 million. DKK

3) 5.6 million. DKK shall be allocated as a basic subsidy so that the islands of less than 50 inhabitants receive 150 000 kr., islands with between 50 and 200 inhabitants receive 250 000 DKK and islands with more than 200 inhabitants receive 300 000 DKK

4) The balance of the balance is 45%. proportionally according to the public figure, 50%. proportionately after navigable distance in kilometres and 5%. after the islands of the islands.

Self-budgeting of grants and compensatory payments

§ 12. For the municipalities who have chosen to budget with their own estimates of the basis of the printing base after section 24 (2), 3, in the Act of Compensation and general grants to municipalities, a provisional settlement of grants and compensatory payments shall be made on the basis of the local authority ' s own reporting to the Ministry of the Domestic and Health at the time of the budget adoption. Calculated grants and compensatory payments are being collected over a thousand kroner. and rounded off by the Ministry of the Interior and the Ministry of Health and of an amount of 12 delegate amounts.

Paragraph 2. The Ministry of the Domestic and Health Minister may correct the calculation of grants and compensatory payments pursuant to paragraph 1. 1 if the calculation has not been carried out correctly.

Rounding

§ 13. Deposits and contributions from sections 2, 7, 12-16, 18-23 b and 38 (3). 1-4, in the Act of Compensation and general grants to municipalities, are made up to a total of 1 000 kroner and rounded up to a 12-delegated amount.

Paragraph 2. The calculation of grants and compensatory payments within the Domestic and Health Department, cf. section 24 (2). 1, in the Law of Compensation and general grants to municipalities, they are part of the domestic and health minister who signed up on the basis of Section 7 of the municipality of income tax, converted into income tax revenue, which is rounded up to DKK 1000 kr.

Afretion of grants and contributions

§ 14. In the case of monthly advance payments from SKAT of municipal income tax and so on are settled in accordance with the Compenal and Health Department calculations of subsidies and contributions in accordance with sections 2, 7, 15, 18, 20-23 b and 38 (3). 1-4, in the Act of Compensation and general grants to municipalities, as well as the part of the grant in accordance with the section 16 and 19 of the law not later than 1. July the calculation wound.

§ 15. The settlement, except in respect of the calculation referred to in paragraph 1. 2 and 3 shall be carried out by 1/12 of the amounts which, in accordance with the provisions referred to in Section 12, are awarded (grants) or incumrets (contributions) by local authorities, shall be deduferred from the monthly charge paid by SKAT after Section 15 of ; Law on municipal income tax.

Paragraph 2. The conservation of the mid-term review takes place by 1/3 of the amounts awarded (grants) or (contributions) by local authorities, the amount of the monthly fee paid by SKAT during the months of October of the month of October of the grant year shall be deducated. Deposits and contributions in accordance with section 23 b, in the Act of Compensation and general subsidies, shall also be settled for the month of October of the year in the grant year.

Paragraph 3. Determination of the difference between the provisionally calculated subsidies and contributions and the final calculated amounts in accordance with sections 2, 7, 12, 13, 14 and 22, cf. section 24 (2). 7, in the Law of Compensation and general grants to municipalities, are settled by a third of the month of January of the year following the year of entry wound.

Transitional provisions

§ 16. For the municipalities divided as part of the local authority reform, a breakdown of the criteria according to section 8 is made, based on one of Denmark's statistics, between old and new municipalities based on public figures per population. 1. January, 2007.

Paragraph 2. For the municipalities divided as part of the local authority reform, a breakdown of the municipality's provene of corporate tax is made by one of Denmark's Statistics, based on the old and new municipalities based on public figures per population. 1. January, 2007.

Entry into force

§ 17. The announcement shall enter into force on 1. July 2011 and have effect on the calculation of subsidies and contributions to the subsidy year 2012.

Home and Ministry of Health, the 28th. June 2011

Bertel Haarder

/ Dorte Lemmich Madsen


Appendix 1

Determination of the age-determined expenditure

Unit amount for the municipalities for the use of the provisional calculation of grants and compensatory payments for the year 2012

Amount in kr. per person
Landoutbalancing
Capital Equation
1. 0 6 year olds
56.289
62.346
2. 7-16-year
85.002
92.468
3. 17-19-year olds
30.882
34.900
4. 20-24-year
18.903
18.721
5. 25-34 year olds
22.264
20.296
6. 35-39-year-ol
21.433
20.407
7. 40-64-Year-year
25.949
26.643
8. 65-74-year olds
28.380
30.891
9. 75-84-year olds
57.329
64.894
10. 85 + year
128.226
138.305
11 Travel Time
421
943

Appendix 2

Cost weights as percentage of age-determined expenditure needed for grant year 2012

Table 1

Population
0-16-year
7 16-year
Seventeen-19-year
17-34-Year
65 years old and above
0-6 year
8
40
7 16-year
12
60
100
Seventeen-19-year
4
100
18
20-24-year
6
28
25-34 year olds
12
54
35-39-year old
7
40-64-year-old
34
65-74 year olds
10
58
75-84 year olds
5
30
85 years and more
2
12
Total
100
100
100
100
100
100

Table 2

Day institutions
Day Care
Swing room
Kinne-have
Integrated institutions
0-6 year
93
100
100
99
94
7 16-year
7
1
6
Seventeen-19-year
20-24-year
25-34 year olds
35-39-year old
40-64-year-old
65-74 year olds
75-84 year olds
85 years and more
Total
100
100
100
100
100

Table 3

Timeshjem
Klubbers.
Full day care
0-6 year
27
2
8
7 16-year
73
93
67
Seventeen-19-year
5
25
20-24-year
25-34 year olds
35-39-year old
40-64-year-old
65-74 year olds
75-84 year olds
85 years and more
Total
100
100
100

Table 4

Older housing mm
Nursing homes and sheltered homes
Booffers for adults with disabilities
Home Help
Calculated Extended Expense for senior care
0-6 year
7 16-year
Seventeen-19-year
6
20-24-year
10
25-34 year olds
18
35-39-year old
9
40-64-year-old
14
7
45
17
9
65-74 year olds
15
12
7
15
18
75-84 year olds
34
30
3
31
34
85 years and more
37
51
2
37
39
Total
100
100
100
100
100

Table 5

Activity definitely co-financing of health care
Cash Help
Pre-early retirement
0-6 year
5
2
7 16-year
4
5
Seventeen-19-year
2
3
1
20-24-year
3
10
2
25-34 year olds
10
27
7
35-39-year old
5
15
7
40-64-year-old
35
38
83
65-74 year olds
18
75-84 year olds
13
85 years and more
5
Total
100
100
100

Appendix 3

Determination of the age-determined expenditure

Unit amount for the municipalities for the use of the compensation of grants and compensatory payments for the grant year 2009

Amount in kr. per person
Landoutbalancing
Capital Equation
1. 0 6 year olds
53.169
59.554
2. 7-16-year
81.411
89.791
3. 17-19-year olds
25.148
29.080
4. 20-24-year
14.948
14.804
5. 25-34 year olds
18.241
16.670
6. 35-39-year-ol
18.276
17.685
7. 40-64-Year-year
22.421
23.253
8. 65-74-year olds
26.846
29.495
9. 75-84-year olds
56.060
62.409
10. 85 + year
120.666
125.167
11 Travel Time
386
873