From 2023, inter-municipal groupings and communes that do not belong to any public establishment of inter-municipal cooperation with their own tax status that cease to be eligible for the repayment of resources from the Fonds national de péréquation des ressources intercommunales et communales will receive, for the four years following their last year of eligibility, an allocation equal to 90%, 70%, 50% and then 25% respectively of the repayment received in the year preceding the loss of eligibility. To determine the loss of eligibility and the amount of the guarantee for an inter-municipal grouping, a communal share of the non-guaranteed allocation received by the inter-municipal grouping at the perimeter of the year preceding that in respect of which it lost eligibility is calculated on the basis of the shortfall in the per capita financial potential of the communes mentioned in IV of article L. 2334-4 and their population as defined in article L. 2334-2. These municipal quotas are aggregated at the level of the inter-municipal grouping according to the perimeter of the year of distribution. To calculate the guarantee, the rate corresponding to the year of allocation is applied to this aggregated amount. The sums required are deducted from the fund’s resources before application of I of article L. 2336-5.
For inter-municipal groupings, this allocation is divided between the public establishment for inter-municipal cooperation with its own tax status and its member municipalities under the conditions set out in II of the same article L. 2336-5.
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