Local taxes: local Direct Taxation Elements Census File (LDR)

The register of local direct taxation elements (REI) is an aggregated file at the municipal level. It details all the data on local direct taxation by tax and by recipient authority (community, trade unions and similar persons, intercommunality, department, region). These data relate exclusively to primary taxation, i.e. do not take into account additional taxes resulting from omissions or inadequacies of the original tax. This file contains, in particular, information on the following main local taxes: — the land tax on unbuilt properties (TFPNB); — the Land Tax on Built Property (TFPB); — housing tax (TH); — the Business Property Tax (CFE); — the contribution on the value added of enterprises (CVAE); — the special equipment tax for the Île-de-France region and public establishments (TSE); — the household waste collection tax (TEOM); — flat-rate charges on network undertakings (IFER); — the tax on commercial areas (Tascom). It also includes information on ancillary taxes for the benefit of the Chambers of Agriculture, the Agricultural Accident Insurance Fund, the Chambers of Commerce and Industry and the Chambers of Trades.