Emergency Services Levy (ESL) - Fixed Property
Frequently Asked Questions
- What is the Emergency Services Levy?
- What is the levy used for?
- What is the Emergency Services Fund?
- How did we pay for Emergency Services before the change?
- Why did we change?
- How much is being collected under the Emergency Services Levy?
- Is the money raised dedicated to funding emergency services?
- Are services being improved with the new funding system?
- Are any concessions available?
- Why do I have to pay on a vacant block of land?
- Who determines the land use category used to calculate the Emergency Services Levy?
- What if I disagree with the land use category of my property?
- Who determines the capital value used to calculate the Emergency Services Levy?
- What if I disagree with the capital value of my property?
- I am the owner of adjoining (contiguous) parcels of land. Are there any reductions in the levy available to me?
- I am liable for the levy on land that forms part of a Single Farming Enterprise. Are there any reductions in the levy available to me?
- I sold this property AFTER 1st July. Who is liable for the levy?
- Can I have a separate notice for each property?
- Can you send the Notice of Emergency Services Levy Assessment to me even though I'm not the owner as defined?
- Is there a levy on vehicles?
- How often will I pay the levy?
- How do I change my address details?
- How do I pay my Emergency Services Levy Notice?
What is the Emergency Services Levy?
The Emergency Services Levy is a levy on all real estate and some vehicles for funding emergency services across South Australia so they can continue to save lives and property. The levy came into effect on 1 July 1999.
The money collected by the Emergency Services Levy is placed into a dedicated fund for the exclusive use of the emergency services including:
- Metropolitan Fire Service (MFS)
- Country Fire Service (CFS)
- State Emergency Service (SES)
- Volunteer Marine Rescue SA
and the rescue components of:
- Surf Life Saving South Australia (SLSSA)
- South Australian Police Rescue
- the Adelaide Bank Rescue Helicopter
What is the Emergency Services Fund?
The fund is a dedicated account into which the levies are being paid. Money from the fund can only be spent on emergency services.
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How did we pay for Emergency Services before the change?
The Emergency Services Levy replaces the old fire service levies on comprehensive and third party property vehicle insurance, building and contents insurance policies and crop insurance. The fire service levies met 75% of the cost of the Metropolitan Fire Service and approximately one third of the cost of the CFS. Services such as Volunteer Marine Rescue, Surf Life Saving and the State Emergency Service, received no funding from fire service levies. These organisations relied upon a mix of sponsorship, fundraising, grants and Local Government contributions.
The Emergency Services Levy also replaces contributions to the services from Local Government and changes the way the State Government contributes.
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Why did we change?
In the past, those who did not insure or insured offshore did not pay a fire service levy, yet the same level of emergency services were available to everyone. Figures from the Insurance Council suggest that up to 31 percent of all homes and 20 percent of small businesses were not insured and 29 percent of homes and 24 percent of businesses were under insured.
The old system was not transparent because there was no connection between the fire service levy and emergency services required. That's because insurance premiums are often based on other risks such as the crime rate of an area rather than the level of emergency services required throughout the State. Therefore, under the old system, those living in high crime areas paid a higher fire service levy.
Also, one council may have contributed more to its SES or CFS than another council depending on local preference or past practices.
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How much is being collected under the Emergency Services Levy?
The levy is expected to raise $201.6 million during the 2007/2008 year, of which approximately $99.7 million will be met by the State Government and represents compensation of the fund for concessions to pensioners, payment of liability on its own property and remissions to a variety of property owners.
Is the money raised dedicated to funding emergency services?
By law, funds collected through the Emergency Services Levy are being placed into a dedicated account that can only be used to fund emergency services. The Department of Justice will distribute the funds and will publish financial reports each year.
Are services being improved with the new funding system?
Extra funds are going to the services to improve outdated communication systems and to purchase new equipment and protective clothes which make the working conditions for all emergency services staff much safer, while improving the service to the community.
Are any concessions available?
The following people may be eligible for a concession of up to $40 on their Emergency Services Levy for their principal place of residence:
- Pensioner Concession Card holders
- Beneficiaries of the following Centrelink allowances:
- Austudy Payment
- Newstart Allowance
- Sickness Allowance
- Widow Allowance
- Special Benefit
- Youth Allowance
- Partner Allowance
- Parenting Payment
- Abstudy payment recipients·
- CDEP(Community Development Employment Project) payment recipients
- NEIS (New Enterprise Incentive Scheme) payment recipients
- State Concession Card holders
- Department of Veterans’ Affairs Gold Repatriation Health Card (TPI, EDA and War Widows only) holders
- War Widows in receipt of a War Widow’s Pension from the United Kingdom or New Zealand
- State Seniors Card holders. In the case of a married couple or a domestic partnership, if only one person holds a State Seniors Card, the other must be in less than 20 hours per week paid employment.
A concession applies to a maximum of only one property per person (or a married couple or a domestic partnership).
Two or more persons owning land jointly or as tenants in common (other than a married couple or a domestic partnership) are each eligible to a part of a concession that is proportionate to his or her interest in the property.
Why do I have to pay a levy on a vacant block of land?
All land may require the services of the Emergency Services and as such, the Emergency Services Levy is payable on all land in South Australia. Rates used for calculation vary according to where it is located and the purpose for which it is used. The Act does not allow for exemptions from liability for the Levy.
Who determines the land use category used to calculate the Emergency Services Levy?
The land use category is based on the land use code attributed to the property by the State Valuation Office. The land use categories are as follows:
- Residential (RE)
- Commercial (CO)
- Industrial (IN)
- Rural (RU)
- Vacant (VA)
- Special Community Use (CU)
- Other (OT)
What if I disagree with the land use category of my property?
An objection to the land use attributed to a property must be made within 60 days from the issue date of the Notice of Emergency Services Levy Assessment.
Your objection must state the grounds on which the objection is based and the land use that you believe should be attributed to the land. Your objection can be delivered:
- In person: Commissioner of State Taxation, Ground Floor, State Administration Centre, 200 Victoria Square, Adelaide SA 5000;
- By mail: GPO Box 1647, Adelaide SA 5001; or
- By email: revsaesl@saugov.sa.gov.au
Telephone enquiries in relation to Land Use categories can be made by calling Phone: 1300 366 150
If you lodge an objection, you are still required to pay your Emergency Services Levy by the due date. If your objection is upheld which results in a reduction in levy, then a refund may be issued.
Who determines the capital value used to calculate the Emergency Services Levy?
The capital value is determined by the State Valuation Office. The value is determined using industry recognised valuation processes that take into consideration the current improvements, sales and related market evidence and all other matters that may have an impact on the value of a property.
What if I disagree with the capital value of my property?
You may object to the valuation within 60 days after the date of service of the Notice of Emergency Services Levy Assessment.
Please Note:
(a) if you have previously received a notice or notices under the Emergency Services Funding Act 1998 referring to the valuation and informing you of a 60 day objection period, the objection period is 60 days after service of the first such notice.
(b) you may not object to the valuation if the Valuer-General has already considered an objection by you to that valuation.
Your objection must contain a full and detailed statement of the grounds on which the objection is based. Your objection can be delivered:
- In person: State Valuation Office, 101 Grenfell Street, Adelaide SA 5000;
- By mail: GPO Box 1354, Adelaide SA 5001; or
- By email: objections@saugov.sa.gov.au.
Telephone enquiries in relation to Valuations can be made by calling Phone: 1300 653 345
If you lodge an objection, you are still required to pay your Emergency Services Levy by the due date. If your objection is upheld which results in a reduction in levy, then a refund may be issued.
I am the owner of adjoining (contiguous) parcels of land. Are there any reductions in the levy available to me?
Click here for more information.
I am liable for the levy on land that forms part of a Single Farming Enterprise. Are there any reductions in the levy available to me?
Click here for more information.
I sold this property AFTER 1st July. Who is liable for the levy?
The Emergency Services Levy legislation provides that the levy imposed for a particular financial year will be calculated as at 12.01am 1 July immediately preceding that financial year on the basis of circumstances then existing. This provision is strictly adhered to by RevenueSA.
The Act does not provide for pro rata payments or apportionment of the levy where properties are sold and/or purchased during a financial year.
If the property is sold after 1 July, any adjustment of the ESL is a matter for resolution between the parties (normally adjusted by conveyancers at settlement).
Any specific questions regarding the apportionment of the Emergency Services Levy or payment of the levy at settlement should be directed to your land conveyancer.
Can I have a separate notice for each property?
Billing for the Emergency Services Levy is conducted via property ownership whereby all properties held under the same ownership i.e. owned by the same person(s) or parties are billed on the one Notice of Emergency Services Levy Assessment. The issuing of multiple notices to the same ownership is not administratively practical or cost effective.
Can you send the Notice of Emergency Services Levy Assessment to me even though I’m not the owner as defined?
There is no provision within the Emergency Services Funding Act 1998 which allows us to issue Notices of Emergency Services Levy Assessment to persons other than the owner as defined in the Act.
Is there a levy on vehicles?
Yes. Motor vehicle owners pay a levy because around 25% of all emergency service call-outs involve road accidents or related activity.
How often will I pay the levy?
The new system of collecting the Emergency Services Levy will occur annually (per financial year), via separate bills for the real estate portion of the levy and included with vehicle and commercial boat registration bills.
How do I change my address details?
If you wish to change your address details, please complete the online change of address form or telephone us on 1300 366 150 on South Australian business days.
This page was last reviewed 16 June, 2009
