Rural revitalisation area in Burgundy-Franche-Comté

Data extracted from the Territorial Observatory website on 01/07/2018 (BFC Communes as of January 1, 2018). The Rural Revitalisation Areas (RRAs) aim to help the development of rural areas mainly through fiscal and social measures. Specific measures for economic development shall apply. The aim is to concentrate state aid measures for job-creating enterprises in the least populated rural areas most affected by demographic and economic decline. The ZRRs were created by the Law L’Orientation pour l’aménagement et le Développement du Territoire (LOADT) of 4 February 1995. The Inter-Ministerial Committee for Territorial Planning and Development (CIADT) of 3 September 2003 defined new guidelines for adapting this tool to current needs. The corresponding provisions are enshrined in the Law on the Development of Rural Territories of 23 February 2005 and Decree No. 2005-1435 of 21 November 2005. The creation of the Rural Revitalisation Areas aims to ensure equal opportunities for all citizens, regardless of their location on the national territory. This general principle is reflected in a number of tax incentives aimed at encouraging the establishment and development of enterprises and relaunching employment in rural areas. The reform of the ZRRs, passed in the Amending Finance Act for 2015 (Article 1465A of the General Tax Code) simplified the criteria for classifying the territories taken into account. The criteria are now examined at the inter-municipal level and lead to the classification of all EPCI municipalities. To be classified in ZRR on 1 July 2017, the EPCI must have both: a population density less than or equal to the median of densities by EPCI, \- a tax income per unit of median consumption less than or equal to the median of median tax revenues. Certain municipalities are subject to special schemes: the “mountain” law of 28 December 2016 provided in Article 7 that mountain municipalities leaving the classification in ZRR on 1 July 2017 continue to benefit from the effects of the scheme for a period of 3 years (until 31 June 2020), \- with regard to the French overseas departments, their classification is fixed by law and not by the application of the criteria as for metropolitan municipalities. All the municipalities of Guyana (22 municipalities) are thus classified. For Réunion, the ranking corresponds to the Hauts de la Réunion and thus concerns 23 of the 24 municipalities of the department. taking into account the particular case of municipalities exempted from belonging to an EPCI (the mono-communal islands), allows the classification of Ouessant (Finistère), but not that of the island of Brehat, the island of Sein and the island of Yeu.