Section 3b: Equalised compensation scheme

I.-Income net of levies resulting from the application of a of A of I and of II of Article 1641 of the General Tax Code to property tax on built-up properties are allocated to the départements as compensation for exceptional revaluations of the flat-rate amount of the revenu de solidarité active according to the procedures defined in II and III of this article.

From 1 January 2019, the territorial collectivity of Guyana and, from 1 January 2020, the department of Réunion will no longer benefit from this scheme. The départements participating, pursuant to article 43 of law no. 2021-1900 of 30 December 2021 on finance for 2022, in the experiment relating to the recentralisation of the solidarity income mentioned in article L. 262-2 of the code of social action and families no longer benefit from this scheme from 1 January 2022 or from 1 January of the year of the experimental transfer, for the duration of the experiment.

II.-The products mentioned in article II.1 of law no. 2021-1900 of 30 December 2021 on finance for 2022 no longer benefit from this scheme from 1 January 2022 or from 1 January of the year of the experimental transfer, for the duration of the experiment.

II. II.-The revenues mentioned in I will be allocated between the départements as follows:

1° The total amount apportioned between the départements in respect of a given year corresponds to the amount of net revenue mentioned in I received the year before the year of payment;

2° This amount is apportioned:

a) 70% on the basis of the balance recorded for each department between, on the one hand, the expenditure incurred by the department during the penultimate year in respect of the active solidarity income under the article L. 262-24 of the code de l'action sociale et des familles, the allocation personnalisée pour l'autonomie mentioned in article L. 232-1 of the same code and the compensation benefit mentioned in article L. 245-1 of the said code and, on the other hand, the amounts of compensation due to the department in respect of the active solidarity income during the year of distribution pursuant to article 59 of the finance law for 2004 (no. 2003-1311 of 30 December 2003) and the article 51 of finance law no. 2008-1425 of 27 December 2008 for 2009, as well as the amounts of compensation paid to the département, during the previous year, under article L. 3334-16-2 of this code and, during the penultimate year, in respect of the personalised autonomy allowance pursuant to articles L. 14-10-5 et L. 14-10-6 of the code de l'action sociale et des familles and the compensation benefit pursuant to articles L. 14-10-5 and L. 14-10-7 of the same code, added to the sum of the balances thus established for all the départements. For the territorial authority of Guyane, the balance used is that recorded at 31 December 2018. For the department of La Réunion, the balance used is that recorded at 31 December 2019. For the départements participating, pursuant to article 43 of law no. 2021-1900 of 30 December 2021 on finance for 2022, in the experiment relating to the recentralisation of the solidarity income mentioned in article L. 262-2 of the code of social action and families on their territory, the balance used is that recorded on 31 December of the year preceding the experimental transfer;

b) For 30%, depending on the number of inhabitants of the départements participating in the experiment, the balance used is that recorded on 31 December of the year preceding the experimental transfer. b) For 30%, on the basis of a synthetic index of resources and burdens which is a function of the ratios:

-between the average per capita income of all the départements and the per capita income of the département, the income taken into account being the last known reference tax income;

-between the proportion of beneficiaries of the social action and family code within their territory and the proportion of beneficiaries of the social action and family code within their territory -between the proportion of beneficiaries of the personalised autonomy allowance provided for in article L. 232-1 of the code de l'action sociale et des familles in the population of the département and this same proportion in all départements, the numbers taken into account being those recorded at 31 December of the year before last by the minister responsible for social affairs;

-between the proportion of people receiving income support and the proportion of people receiving social assistance in the population of the département and this same proportion in all départements, the numbers taken into account being those recorded at 31 December of the year before last by the minister responsible for social affairs between the proportion of recipients of the active solidarity income provided for in article L. 262-24 of the same code in the population of the department and this same proportion in all departments, the numbers taken into account being those recorded on 31st December of the year before last by the Minister for Social Affairs;

- between the proportion of recipients of the active solidarity income provided for in article L. 262-24 of the same code in the population of the department and this same proportion in all departments, the numbers taken into account being those recorded on 31st December of the year before last by the Minister for Social Affairs -between the proportion of recipients of the compensation benefit provided for in article L. 245-1 of the said code and the compensatory allowance provided for in the same article L. 245-1, as it stood prior to the loi n° 2005-102 du 11 février 2005 pour l'égalité des droits et des chances, la participation et la citoyenneté des personnes handicapées, dans la population du département et cette même proportion dans l'ensemble des départements, les effectifs pris en compte étant ceux constatés au 31 décembre de l'avant-dernière année recensés par la Caisse nationale de solidarité pour l'autonomie.

The synthetic index is obtained by adding the ratios defined in the second to fifth paragraphs of this b, after weighting each by 30%, 30%, 20% and 20% respectively.

The allocation of the cumulative amount of the two shares due to each department is determined after weighting by the ratio between the average per capita income of all the departments and the per capita income of the department.

The population to be taken into account is that of the department as a whole. The population to be taken into account is that defined in the first paragraph of article L. 3334-2 of this code;

3° For the years 2018 to 2020, the Corsican local authority will receive an allocation at least equal to the sum of the allocations paid in 2017 to the departments of Haute-Corse and Corse-du-Sud. This sum is assessed as a percentage of the total amount of resources mentioned in 1°. Where applicable, a guarantee supplement is deducted from these resources before application of 2°.