Frequently Asked Questions
The Frequently Asked Questions have been divided into categories to make it easier for you to find the answer you are looking for. Just click on a category to view a list of questions and answers.
- About the Emergency Services Levy (ESL)
-
Calculation of the ESL
- Capital Value
- Concessions
- Contiguous Land
- Single Farming Enterprise (SFE)
- Land Use
- Notice Information
- Change of Address
- Payments
About ESL
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.
What is the levy used for?
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
- SA Fire and Emergency Services Commission (SAFECOM)
and the rescue components of:
- Surf Life Saving South Australia (SLSSA)
- South Australian Police Rescue
- The State Rescue Helicopter Service
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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What is the ESL legislation?
The ESL is collected in accordance with the following legislation:
How much is being collected under the Emergency Services Levy?
The levy is expected to raise $225.1 million during the 2011-12 year, of which approximately $98.4 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.
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.
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.
The mobile component of the levy is payable at the same time as vehicle registration fees and forms part of the registration notice. Therefore, for existing mobile property, the levy is payable when you next renew your registration. Registration is offered over a 3 or 12 month period, with a proportionate levy amount payable for periods of less than 12 months.
For more information about the levy on mobile property, refer to the Department for Transport, Energy & Infrastructure on 13 10 84 or www.transport.sa.gov.au.
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Calculation of ESL
How is the ESL calculated?
The ESL is calculated using the capital value of the property together with a number of different components. Please refer to the Guide to Emergency Services Levy for further information.
Online Calculator
You can use our online calculator to determine your ESL.
Capital Value
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) the 60 day objection period may be extended by the Valuer-General where it can shown there is resonable cause.
(c) 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;
- by email: lsgobjections@sa.gov.au; or
- online: standard objection forms are available from the Land Services Group website.
Telephone enquiries in relation to Valuations can be made by calling 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.
Concessions
Am I eligible for a concession?
Pensioners, people receiving an eligible Centrelink benefit and self-funded retirees (with a State Seniors Card) may be eligible for a concession of up to $46 on the ESL on their principal place of residence.
You should apply for a concession if you hold one of the cards below, or receive one of the benefit/allowance types listed below (between the “issue date” and the first "due date" on your original Notice of Emergency Services Levy Assessment).
Pensioners:
- Pensioner Concession Card
- Department of Veterans’ Affairs Gold Repatriation Health Card (TPI, EDA and War Widows only)
- War Widows pension from the United Kingdom or New Zealand
Beneficiaries of the following Centrelink allowances:
- Austudy or Abstudy
- Newstart
- Sickness Allowance
- Widow Allowance
- Special Benefit
- Youth Allowance
- Partner Allowance
- Parenting Payment Partnered Allowance
- Bereavement Allowance
- CDEP (Community Development Employment Project) Allowance
- NEIS (New Enterprise Incentive Scheme) payment
- Farm Help/Exceptional Circumstances payments
A holder of a Low Income Health Care Card issued by the Commonwealth Government.
State Senior Card holders:
- In the case of a married couple or domestic partnership, to be eligible if only one spouse or partner holds a State Seniors Card, the other must not be in paid employment that exceeds 20 hours per week.
State Concession Card holders:
- The concession is available to only one property per person, married couple or 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 concession, proportionate to his or her interest in the property.
How do I apply for a concession?
Download an application form from the Department for Communities and Social Inclusion website and post (no postage stamp required) your completed application to:
Concessions, Department for Families and Social Inclusion
Reply Paid 292
ADELAIDE SA 5001
Alternatively, contact the Concessions Hotline on 1800 307 758 or email: concessions@dcsi.sa.gov.au and arrange to have a form sent to you. A text telephone service is available for people who have a speech or hearing impairment on TTY: (08) 8226 6789.
If your application is successful, a new ESL Notice will be sent to you in due course with the concession amount deducted from the total amount payable. ESL concessions for pensioners and self funded retirees will automatically be deducted from all future ESL Notices.
For more information telephone the Concessions Hotline on 1800 307 758 or the RevenueSA Helpline on 1300 366 150 between 8.30 am and 5.00 pm Monday to Friday (on South Australian business days).
Contiguous Land
What is Contiguous Land?
Contiguous land is land that abuts (touches) one another or separated only by certain types of public land where:
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the owner or occupier of all the land concerned is the same;
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all the land is used for the same purpose as defined by the Valuer-General; and
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all the land is contained in the same Emergency Services Area (e.g. Regional Area 1).
For the purposes of the Act, pieces of land will be taken to be contiguous if they abut (touch) one another at any point or if they are separated only by:
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a street, road, lane, footway, court, railway, thoroughfare or travelling stock route; or
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a reserve or other similar open space dedicated for public purposes.
Pieces of land will be considered to be separated by intervening land if a line projected at right angles from any point on the boundary of one of them, across the intervening land, would intersect a boundary of the other piece of land.
Example: Person A owns three residential properties (number 1 and number 3 on one side of the street, and number 2 on the other side of the same street) in the same Regional Area. Number 1 and number 3 abut (touch) one another; therefore numbers 1 and 3 are contiguous. Number 2 is directly opposite number 1, separated only by a road across which a line projected at a right angle from the boundary of number 1 intersects with a boundary of number 2; therefore numbers 1 and 2 are contiguous. Normally a $50 Fixed Charge would apply to each property. In this example, only one $50 Fixed Charge applies, saving $100 on the ESL. The variable charge still applies to each property in this contiguous group.
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How do I apply?
To apply, you need to complete an Emergency Services Levy Contiguous Land/Single Farming Enterprise Application.
Further information about contiguous land can be obtained from our Information Sheet.
Single Farming Enterprise
What is a Single Farming Enterprise (SFE)?
A SFE consists of contiguous and/or non-contiguous properties where:
- the owner or occupier of all the land concerned is the same;
- all of the land is used to carry on the business of primary production* and is managed as a single unit for that purpose; and
- all of the land is contained in the same or adjoining council areas.
* Land marked as RU (Rural) on your Notice has been determined by the Valuer-General as land used for primary production.
Where a SFE includes land other than that owned by the applicant, but which is occupied by all participants in the business, then details of this land and its owner should be included in the application. For instance, land that is owned by a son but is part of a Single Farming Enterprise run by a father, mother and son, should be included in the application. This also includes land that is leased from another party.
Example: Person B owns four separate farming properties (each having an individual assessment number), managed as a single unit for that purpose. Two properties are contiguous (touch); another is 8 kms north on the other side of Person C’s farm, while another is 30 kms south (separated by many other farms). Person B’s first three properties are in the same council area - the fourth is in another council area that adjoins the first council area. Normally a $50 Fixed Charge would apply to each property. In this example, as these properties form a SFE, only one $50 Fixed Charge applies, saving Person B $150 on the ESL. A variable charge still applies to each property in this SFE.
How do I apply?
To apply you need to complete an Emergency Services Levy Contiguous Land/Single Farming Enterprise Application.
Further information Single Farming Enterprises can be obtained from our Information Sheet.
If I buy more land, can I include this in my SFE?
Each year’s levy is based on the property ownership as at 1 July. Any land purchased after this date can be included next year. Please advise us in writing should your circumstances change in relation to your SFE.
Land Use
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 receipt 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@sa.gov.au
Telephone enquiries in relation to land use categories can be made by calling 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.
Notice Information
Can I have separate notice for each property?
Billing for the ESL 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.
What does ANR and ORS mean?
ANR means 'Another' and ORS means 'Others'.
ANR: If a property is bought by two entities, both names are registered on the certificate of title, however our ownership record will show the first named on the certificate of title, with the other name abbreviated to ANR.
Example:
Property bought by Joe Boggelsworth & Mary Smith would have both names are registered on the certificate of title,
but as Joe’s name was registered first, our ownership record will display as 'J Boggelsworth & ANR'.
ORS: If a property is bought by more than two entities, all names are registered on the certificate of title, however our ownership record will show the first named on the certificate of title, with all other names abbreviated to ORS.
Example:
Property bought by Bloggs Pty Ltd, Mary Smith Inc and Jim Brown would have all names registered on the certificate of title but as Bloggs Pty Ltd was registered first, our ownership record will display as 'Bloggs Pty Ltd & ORS'.
Can I change the name on my notice?
The name that appears on notices is an abbreviation of the proprietors as registered on the title and is restricted to a certain number of characters (approx 40 characters).
Changes to name (married, divorced, deceased etc.) should be recorded through the LTO (Lands Titles Office) however there is a charge for this. Changes of name via the LTO will be reflected in the information held by us.
If you don’t wish to change the details on the title and you would like to request a change of name for future ESL notices without affecting the name registered on the title you can. However, the name can only be changed to one of, or a combination of the registered proprietors.
Change of address?
If you wish to change the address details on your Notice of Emergency Services Levy Assessment, please complete the online change of address form.
Can you send the Notice of Emergency Services Levy Assessment to someone other than the owner?
The Emergency Services Funding Act 1998 (the"Act") only allows the notice to be issued in the name of the owner as defined in the Act. However, on written authority from the owner the notice can be issued care of another person or company e.g. a managing agent.
Please note: As billing for ESL is conducted via ownership (meaning that all properties held under the same ownership are billed on the one notice), any request to have a notice issued care of a managing agent will include all properties contained in the respective ownership.
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 12.01 am 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.
Payments
Where and how can I pay my levy?
Payment of your Notice of Emergency Services Levy Assessment can be made in full as per the total amount due on your notice or, upon request, by 4 consecutive monthly instalments. To apply to pay your levy by instalments, contact the RevenueSA Helpline on 1300 366 150 prior to the due date of your Notice. If the instalment option is chosen, failure to meet any instalment payment will result in the unpaid remainder of the full annual amount becoming immediately due and payable. Penalty levy and interest may also be applied.
Payment information is detailed on the reverse of your ESL Notice or on the Payments page.
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.
I am going away, how do I pay when I haven't received my current year's notice?
You can contact RevenueSA and we can advise you of the amount now and you can forward a payment directly to RevenueSA. IT should be noted however that If the levy is paid in full prior to the issuing of a notice, then a Notice of Emergency Services Levy will not be issued.
Alternatively, you can request a change of address so that when your notice is issued it is sent care of another party.
What happens if I do not pay my ESL notice?
If payment is not received by the due date as indicated on the original notice, a final notice will be issued to the owner. If the debt still remains outstanding after the due date on the final notice, the matter will then be referred to a debt recovery area to pursue payment and/or commence legal action. Penaty levy, interest & fees may be applied to unpaid amounts. Ultimately a property may be sold for non-payment of a levy, much the same as unpaid council rates.
This page was last reviewed 2 July, 2012
