Basis for assessment: Tax assessment 2004, income 2003. Relevant income: Nett income according to tax declaration (figure 650) + 5% of assets exceeding CHF 100,000.- (married couples and single parents), or CHF 50,000.- (singles) A deduction of CHF 7,000.- will be made from the relevant income for each child up to 18 years of age and for young adults (19-25) in education. Income limits: Married couples and single parents: CHF 45,000.- (maximum) Singles: CHF 30,000.- (maximum) Annual premium reduction 2006: The canton grants the maximum premium reduction for relevant income up to CHF 15,000.- (married couples and single parents) or CHF 10,000.- (singles). Maximum monthly premium reduction: CHF 260.- (adults) CHF 210.- (young adults 19-25 years of age) CHF 70.- (children) The canton grants the mimimum premium reduction for relevant income of CHF 45,000.- (married couples and single parents) or CHF 30,000.- (singles). Minimum monthly premium reductions: CHF 10.- (adults) CHF 6.- (young adults 19-25 years of age) CHF 157.- (young adults 19-25 years of age in education) CHF 6.- (children) Premium discount for relevant income between these limits will be calculated by a mathematical formula. Parents are eligible for premium discount for young adults in education (19-25 years) and children under 18. The eligibility for premium discounts bases on the parents' income. For financially independent young adults (19-25 years of age) the conditions depend on their personal situation (singles: limits for singles; married couples, with children: limits for married couples) Recipients of supplementary benefits (Ergänzungsleistung) or welfare/income support will be granted 100% of the premium, up to the maximum amount of the cantonal indicative premium as determined by the government. The government has determined the 2005 indicative premium as follows: CHF 353.- (adults) CHF 296.- (young adults 19-25 years of age) CHF 93.- (children) Recipients of OASI/DI will be credited 100% of the premium, up to the maximum amount of the regional indicative premium, as determined by the Swiss Federal Office for Public Health (SFOPH). The SFOPH has determined the 2006 indicative premiums as follows: Region 1 CHF 394.- (adults) CHF 330.- (young adults 19-25 years of age) CHF 101.- (children) Region 2 CHF 365.- (adults) CHF 309.- (young adults 19-25 years of age) CHF 95.- (children) Region 3 CHF 351.- (adults) CHF 299.- (young adults 19-25 of age) CHF 92.- (children) Recipients of EL and welfare are refunded 100% of the premium, as long as this does not exceed the indicative premium established by the Swiss Federal Office for Public Health (SFOPH).