CHAPTER II : Special financing arrangements

I.-A regional solidarity fund is hereby created to strengthen financial solidarity between the regions and the Department of Mayotte.

In 2022, the total amount levied under this fund is equal to 0.1% of the fraction of value added tax allocated in 2021 to the local authorities mentioned in the first paragraph of this I pursuant to A of IV of Article 8 of Law no. 2020-1721 of 29 December 2020 on the finances for 2021. In subsequent years, the total amount deducted from the fund is equal to the amount deducted the previous year, increased by an amount equal to 1.5% of the difference, if positive, between the amount of the fraction of value added tax allocated to the local authorities mentioned in the first paragraph of this I pursuant to Article 8 of the aforementioned Law no. 2020-1721 of 29 December 2020 in the year preceding the allocation and the same amount allocated in the penultimate year.

II. II - The fund is fed by a levy distributed among the local authorities that are eligible, in proportion to the population of these local authorities. Withdrawals are made monthly, from the date of notification, from the twelfths provided for in article L. 4331-2-1 of this code.

The local authorities eligible for the levy are defined on the basis of a resources index. For each local authority, this index is determined by adding together the following amounts:

1° The revenue received the previous year by the local authority in respect of the fraction of value added tax allocated pursuant to A of IV of article 8 of the aforementioned law no. 2020-1721 of 29 December 2020;

2° The amount resulting from the application of 1.3 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010 received by the local authority in the previous year;

> The amount resulting from the application of 1.3 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010 received by the local authority in the previous year 3° The revenue received the previous year by the local authority in respect of the flat-rate taxes provided for in Articles 1599 quater A, 1599 quater A bis, 1599 quater B and 1519 HB of the General Tax Code;

4° The revenue collected the previous year by the local authority in respect of the taxes provided for in article 1599 quindecies of the same code;

Local authorities for which this index, in relation to the number of inhabitants, is less than 0.8 times the average per capita index recorded for all the local authorities mentioned in the first paragraph of I of this article are not eligible for this levy.

III. III - Local authorities that are not eligible for the levy mentioned in II are eligible for the repayment of the sums deducted in application of II. After deduction of an amount corresponding to the adjustments made the year before the distribution, the sums are distributed among the eligible local authorities taking into account population, per capita income, the number of people aged between fifteen and eighteen established at the time of the last census and population density.

IV. IV.-The detailed rules for the application of this article shall be specified by decree in the Conseil d'Etat.

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