Skatteudvalget 2011-12
SAU Alm.del
Offentligt
Skatteudvalget 2009-10SAU alm. del Svar på Spørgsmål 339Offentligt
26. april 2010
TilFolketingets Skatteudvalg
Hermed sendes svar på spørgsmål nr. 339 af 25. marts 2010.(Alm. del).Spørgsmålet er stillet efter ønske fra Rasmus Prehn (S).
Troels Lund Poulsen
/Merete Norup Pedersen
Spørgsmål 339:Vil ministeren fremsende en opgørelse over udviklingen i de kommunalerestancer, der er sendt til inddrivelse i skat, i perioden 2005-2010 fordelt pr.kommune og pr. region samt oplyse de samlede restancer fordelt på hvert år iperioden?Svar:Nedenfor er der givet en oversigt over de kommunale restancer, der er sendt tilinddrivelse i SKAT.Den udarbejdede oversigt viser de kommunale restancer pr. 31. december 2005,31. december 2006, 31. december 2007, 31. december 2008, 31. december 2009samt 1. kvartal 2010. Restancerne er vist pr. kommune jf. kommunestrukturenpr. 1. januar 2007, samlet under den respektive region.Lad mig med det samme slå fast, at jeg ikke finder udviklingen i de kommunalerestancetal tilfredsstillende. Det ligger mig derfor meget på sinde, at vi trods devanskelige vilkår for inddrivelsen af bl.a. de kommunale restancer som følge afden aktuelle finanskrise, hele tiden har fokus på, hvordan inddrivelsen kan effek-tiviseres. Jeg har derfor igangsat arbejdet med en handleplan, der omfatter kon-krete handlingsorienterede initiativer og om nødvendigt lovændringer med hen-blik på at sikre en fortsat effektivisering af inddrivelsesområdet. Det er endnu fortidligt at løfte sløret for indholdet af planen, som vil foreligge inden sommerferi-en.SKAT overtog først inddrivelsesopgaven vedrørende de kommunale restancer iforbindelse med fusionen den 1. november 2005. SKAT har derfor ikke mulig-hed for at opgøre restancer fra før 1. november 2005. Den konstaterede stigning irestancerne siden SKATs overtagelse af inddrivelsesopgaven pr. 1. november2005 er derfor ikke kun udtryk for en reel stigning i kommunernes tilgodehaven-der. I forbindelse med fusionen skulle alle kommuner opgøre deres restan-cer, som var under inddrivelse og skulle oversendes og registreres i SKAT. Den-ne opgørelse og oversendelse blev for hovedpartens vedkommende gennemført iløbet af 2005-2006. Det betød, at de registrerede restancer til inddrivelse iSKAT steg fra 2005 til 2006, men samtidig blev restancerne registreret i kom-munerne reduceret tilsvarende.
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Tabel 1 - Region HovedstadenKommune
AlbertslundAllerødBallerupBornholmBrøndbyDragørEgedalFredensborgFrederiksbergFrederikssundFuresøGentofteGladsaxeGlostrupGribskovHalsnæsHelsingørHerlevHillerødHvidovreHøje-TaastrupHørsholmIshøjKøbenhavnLyngby-TaarbækRudersdalRødovreTårnbyVallensbækRestance i alt
31. december
2005
4.602.172,502.373.376,5724.830.260,2325.768.528,8524.640.084,985.229.581,7812.148.783,8916.302.788,119.867.318,5523.654.223,4714.709.881,7213.526.743,4228.674.551,572.977.899,6319.518.373,3818.814.057,4212.813.960,2111.262.141,7813.990.725,1827.093.563,8816.919.121,887.874.326,1814.417.575,84477.638.298,093.637.668,406.747.008,2035.463.077,8120.495.563,133.394.089,7331. december
2006
13.830.784,547.861.714,9241.826.847,8139.501.619,0431.848.682,586.161.391,4515.090.634,9824.990.671,2667.274.050,4327.236.436,1124.506.472,4019.392.252,0341.751.670,526.392.399,6130.290.470,9827.795.909,7353.796.283,4020.162.898,1327.159.706,5737.550.696,7842.165.373,0810.968.079,2720.065.472,78684.048.157,7015.885.457,5223.449.162,1141.947.570,2625.723.954,245.334.700,4131. december
2007
23.146.538,419.229.911,6946.254.685,4342.123.660,9137.010.444,546.661.095,8814.121.400,9127.449.624,3376.231.381,9130.745.216,0724.424.776,0527.500.155,1044.775.437,007.851.078,4939.437.353,1838.286.398,9868.737.170,4119.910.764,1431.991.292,5646.379.995,2653.775.229,5712.290.992,9323.334.955,01814.164.061,6622.402.731,8333.342.214,7347.185.498,7631.081.095,514.795.512,4431. december
2008
43.121.158,579.842.731,7657.001.344,3743.821.196,5442.616.184,417.733.110,3814.736.410,5933.351.425,03112.101.643,9039.523.824,7039.710.251,8835.051.948,2957.594.419,1013.140.676,9848.770.046,7949.795.205,3283.896.409,6026.140.653,4238.977.635,2058.061.902,3769.123.478,2612.406.485,6128.466.471,1631. december
2009
46.673.394,9711.769.350,9967.221.546,6145.205.182,0548.242.009,219.471.764,2517.687.288,9741.705.878,88139.434.702,3745.683.740,8741.891.654,6241.096.148,2863.779.220,6618.920.010,9660.699.697,4352.740.647,97102.178.297,7929.032.763,1146.921.062,6067.705.213,7872.691.054,9816.612.456,9131.154.280,541. kvartal 2010
47.461.579,7212.073.246,3561.157.492,3547.142.075,5348.000.204,059.369.504,5316.668.047,4040.001.452,16115.606.807,7746.434.688,2043.495.971,6639.574.925,2263.406.597,2918.567.448,3664.169.406,3952.466.778,32104.303.954,0632.443.859,3653.139.303,1170.563.071,3076.895.409,3819.700.921,4730.799.359,69
973.596.590,42 1.083.919.262,41 1.116.161.634,8329.076.832,4437.427.284,0851.193.078,0237.886.249,618.099.968,3846.757.750,5040.667.491,4051.409.391,7447.990.852,0240.384.339,0145.547.645,5445.364.746,3850.865.281,7248.561.140,228.776.088,95
899.385.746,38 1.434.009.520,64 1.704.640.673,69 2.102.264.617,18 2.429.646.455,88 2.419.942.552,36
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Tabel 2 – Region Sjælland31. december
2005
25.117.720,0626.663.304,6019.614.677,7047.412.561,1432.150.111,9341.870.896,4710.594.553,1329.740.452,6562.710.481,1716.612.504,0834.027.304,7930.366.851,0195.347.207,332.510.407,1922.427.216,3910.596.584,3030.896.507,72538.659.341,66
31. december
2006
30.347.901,9145.203.832,1234.948.170,6662.521.757,5442.893.061,3865.455.653,3811.356.240,9951.236.956,9080.075.614,1831.891.793,8434.913.322,8842.294.993,50107.993.657,335.065.883,5728.337.249,7113.899.667,7544.211.399,47732.647.157,11
31. december
2007
34.621.976,4749.897.727,5142.317.984,5069.672.504,5451.338.919,6468.373.740,8814.133.896,1553.356.932,1489.567.354,6636.671.224,6932.807.846,9650.787.825,50117.332.828,138.006.139,1929.669.049,6015.289.029,6948.921.428,53812.766.408,78
31. december
2008
40.824.278,9758.473.572,6254.359.675,2682.831.849,0264.290.252,1568.197.989,1218.185.247,4384.480.655,70113.082.995,0144.346.928,5036.053.271,3465.394.767,27120.139.743,549.398.699,2532.161.594,1020.753.349,6352.712.292,8331. december
2009
45.662.724,1453.937.840,0871.408.329,08103.195.801,8172.705.470,1190.960.230,3624.833.678,8097.565.553,01117.314.099,9751.694.866,0542.895.551,1376.727.896,20136.509.662,8412.600.264,8536.920.487,0222.107.264,9059.605.133,381. kvartal
2010
47.452.749,4264.169.406,3973.648.854,6598.901.002,7276.243.016,1197.708.671,4128.176.450,4996.754.209,49123.675.062,2552.648.274,2243.904.718,5678.021.968,08134.555.578,4011.577.678,2537.712.591,1823.081.967,0662.277.017,52
Kommune
FaxeGreveGuldborgsundHolbækKalundborgKøgeLejreLollandNæstvedOdsherredRingstedRoskildeSlagelseSolrødSorøStevnsVordingborgRestance i alt
965.687.161,74 1.116.644.853,73 1.150.509.216,20
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Tabel 3 - Region Syddanmark31. december
2005
31. december
2006
31. december
2007
31. december
2008
31. december
2009
1. kvartal
2010
AabenraaAssensBillundEsbjergFaaborg-MidtfynFanøFredericiaHaderslevKertemindeKoldingLangelandMiddelfartNordfynsNyborgOdenseSvendborgSønderborgTønderVardeVejenVejleÆrøRestance i alt
47.125.886,8417.018.007,3115.564.830,4188.220.158,2119.685.314,47715.941,2335.806.089,2414.583.401,868.449.099,1317.522.647,116.099.971,623.581.609,8714.254.894,1120.275.920,34202.151.423,1746.284.926,0145.429.216,3318.613.205,5313.521.269,8616.767.076,3049.532.495,812.361.358,58703.564.743,34
51.904.242,3128.720.427,0014.967.616,24112.854.381,9730.900.384,09699.508,5744.668.403,5228.236.795,3913.173.100,7653.802.996,068.627.283,6316.599.518,9520.230.493,7428.366.856,45227.325.651,4258.602.094,9558.767.033,9035.017.417,2124.420.688,4826.940.782,0179.220.372,756.811.027,47
56.669.137,2233.739.564,4915.913.333,44118.807.891,5434.838.894,84996.039,1850.575.754,2036.393.860,2513.674.244,3674.225.122,8313.358.544,6027.854.414,9621.385.934,4832.654.525,58235.889.497,4954.396.158,0566.294.358,9639.627.443,3828.157.755,6733.934.005,5090.756.407,357.352.081,60
63.718.227,9239.822.224,0118.028.297,96145.951.267,9441.230.124,471.498.669,2960.806.800,7652.235.280,4516.507.182,7689.203.101,7016.426.589,2831.079.427,1923.949.897,4335.420.341,91257.586.610,4165.954.084,5973.518.860,1847.446.783,2634.449.931,5537.651.681,11104.834.158,107.259.449,07
71.352.487,8641.158.624,8820.015.689,88164.308.352,8946.988.439,091.462.509,1668.918.450,1257.516.579,2919.579.806,9299.738.095,1316.814.007,8431.867.481,7127.273.589,3537.091.656,31275.126.422,5468.406.169,9775.682.818,0050.654.318,8736.926.801,1838.280.492,88115.854.366,558.564.890,59
71.910.332,1842.172.224,7921.013.641,81164.709.003,3447.691.511,371.448.086,4070.718.015,5456.526.603,1321.395.555,59104.125.664,6017.058.583,6032.250.804,2330.556.543,1937.785.048,07281.172.299,8667.663.413,8376.189.911,7149.569.149,9635.758.257,4838.809.540,30119.273.384,438.665.344,38
970.857.076,87 1.087.494.969,97 1.264.578.991,34 1.373.582.051,01 1.396.462.919,79
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Tabel 4 - Region MidtjyllandKommune
31. december
2005
31. december
2006
31. december
2007
31. december
2008
31. december
2009
1. kvartal 2010
FavrskovHedenstedHerningHolstebroHorsensIkast-BrandeLemvigNorddjursOdderRandersRingkøbing-SkjernSamsøSilkeborgSkanderborgSkiveStruerSyddjursViborgÅrhusRestance i alt
22.225.241,4013.382.542,1938.361.581,6820.733.277,2069.374.427,7223.159.602,115.687.892,5011.359.329,281.889.590,3734.386.497,8613.439.391,66779.817,9551.815.037,646.417.196,4415.528.232,827.796.413,5819.661.802,7938.473.527,34159.446.716,71553.918.119,24
24.026.615,4421.262.033,9156.352.272,9529.595.445,5986.742.455,7230.217.052,0210.082.023,7730.620.518,905.350.662,2872.326.875,5730.214.432,142.955.806,8165.237.952,2618.539.740,6926.362.461,4214.434.096,3628.183.203,3156.069.213,47249.837.893,49858.410.756,10
29.005.754,0526.867.125,2564.620.761,9733.380.480,7394.092.741,4931.836.034,1911.811.098,9437.459.218,477.045.657,0391.631.436,7334.917.562,893.536.353,6573.589.377,8022.278.350,0331.060.761,6317.269.393,2232.948.641,8961.673.852,32283.404.051,88
36.032.081,5232.653.288,3970.680.341,0838.356.560,48105.763.735,2338.804.773,8315.134.587,7446.864.765,0712.167.064,62104.596.658,7942.113.275,933.742.960,7380.272.579,7929.304.408,4735.664.001,5319.823.862,5337.229.863,7970.500.873,70365.935.071,98
40.572.410,7036.283.291,5480.864.993,1844.030.948,03115.207.701,0940.982.852,4517.514.114,7050.726.991,6315.088.946,35114.735.843,2345.329.178,604.095.173,4593.040.695,7533.649.231,4241.628.017,9324.833.829,8041.426.197,9380.313.266,84503.691.135,96
42.271.576,7036.442.378,8684.668.193,0444.033.319,65317.705.705,32140.984.209,7816.865.894,5152.669.701,9315.259.485,91116.169.885,9943.811.365,573.967.288,0397.558.615,2737.134.027,1841.615.531,6325.827.112,6940.938.369,1182.313.018,31524.751.519,17
988.428.654,16 1.185.640.755,20 1.424.014.820.58 1.664.987.198,65
Stigning i udgør formentlig en fejl i forbindelse med opgørelse af en underholdsbidragsrestance, hvilket p.t. undersøgesmed Horsens kommune.
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Tabel 5 - Region Nordjylland31. december
2005
185.442.435,8221.059.221,1630.400.227,6634.405.871,9317.468.216,2319.181,8728.441.391,816.109.406,538.181.842,5110.989.676,6211.540.969,55354.058.441,69
31. december
2006
223.032.252,6423.377.126,9756.466.138,9748.093.632,1230.394.715,47148.524,1336.704.519,4414.021.557,9616.995.980,5819.733.276,7728.831.261,91497.798.986,96
31. december
2007
263.421.154,4226.683.323,5361.876.682,7052.445.528,0229.725.047,8593.378,4638.935.536,5815.900.342,9619.800.936,4727.281.298,7736.108.344,77572.271.574,53
31. december
2008
268.833.115,9529.343.269,0864.688.634,6757.912.021,0433.157.219,09525.374,1143.122.660,0817.641.883,9423.546.592,8833.286.244,4239.211.097,86611.268.113,12
31. december
2009
1. kvartal
2010
Kommune
AalborgBrønderslevFrederikshavnHjørringJammerbugtLæsøMariagerfjordMorsøRebildThistedVesthimmerlandRestance i alt
298.535.666,89 304.659.493,7933.089.774,7467.531.865,6662.849.013,3533.708.486,03523.772,5743.066.971,9121.043.354,0424.536.636,7832.924.256,9544.084.091,2733.283.808,3066.981.261,0462.842.282,5333.472.714,57900.784,8345.434.182,4523.446.687,4625.160.956,4237.327.448,9043.332.253,88
661.893.890,19 676.841.874,17
Tabel 6 – Landstotal – angivet i mio. kr.31. december
2005
Restance i altIkke kommunefordelte restan-cerSamlede kom-
munale krav
3.04931. december
2006
4.49331. december
2007
5.16631. december
2008
6.13031. december
2009
7.0061. kvartal
2010
7.359
