What is the Emergency Services Levy?
Welcome to RevenueSA’s educational video series. In this video we will outline what the emergency services levy is and what the funds are used for and where to go for further information.
What is the emergency services levy?
The emergency services levy is a levy on all real property and mobile property for funding emergency services across South Australia.
The mobile property component is included as part of your vehicle registration. RevenueSA administers the emergency services levy on real property.
What is the emergency services levy used for?
The money collected by the emergency services levy is placed into a dedicated fund, the Community Emergency Services Fund, exclusively for the funding of emergency services in South Australia and its related activities, such as prevention.
By paying your emergency services levy you are helping fund the operations of the Metropolitan Fire Service, Country Fire Service and State Emergency Service, this includes the cost of new buildings, fire appliances, tankers and other vehicles and equipment used to fight fires, conduct rescue operations and assist with response and recovery operations for natural disaster events like floods and storms.
Funding is also provided towards the emergency services activities of other government agencies such as the South Australia Police for items such as its response to emergency situations and rescue operations, the Department for Environment, Water and Natural Resources for its bushfire management operations, and the Special Operations Team used for high-risk rescue of the South Australian Ambulance Service.
The State Rescue Helicopter also receives funding towards its emergency services operations.
Non government organisations such as Volunteer Marine Rescue and Surf Life Saving South Australia receive funding towards their emergency service operations and infrastructure needs, and the cost of the fixed and rotary wing aerial shark patrol for our metropolitan beaches during the summer months is also met from the Community Emergency Services Fund.
For further information on how the funds are distributed, please see safecom.sa.gov.au
That brings us to the end of this educational video. If you require any additional assistance please contact us.
How is the Emergency Services Levy calculated?
Welcome to RevenueSA’s educational video series. In this video we will look at how the emergency services levy is calculated and where to go for further information.
How is the emergency services levy on fixed property calculated?
The emergency services levy on real property is levied each financial year. It is determined based on ownership and usage of land as at 12:01 am on the 1st July. The owner at that time is liable for payment of the emergency services levy for that financial year.
If the property is sold after the 1st July, generally an adjustment will be made by your conveyancers and you may be required to pay a proportion of the levy at settlement.
The emergency services levy is calculated using the formula as shown on the screen. Let’s look at each of these components separately.
The fixed charge component is $50. The fixed charge does not apply to properties located in Regional Area 3. Properties with a land use factor of special community use, such as charitable organisations, hospitals, public halls and nursing homes have a fixed charge of $20.
The variable charge is calculated by using the following formula: capital value multiplied by prescribed area factor, prescribed land use factor and prescribed levy rate. Let’s briefly have a look at each of these components separately.
The capital value is determined by the Office of the Value General. 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.
The area factor for emergency services levy purposes has been divided into four areas, referred to as Regional Area 1, 2, 3 and 4. Each area has a different factor applied to it which reflects the varying levels of emergency services provisions in that area.
The land use category is based on the land use attributed to the property by the Office of the Valuer General. There are seven land use categories for emergency services levy purposes, each of these have a prescribed land use factor. The emergency services levy land use categories are:
- vacant land;
- special community use; and
The final component for the variable charge is the levy rate. The prescribed rate is displayed on the screen.
The general remission is the amount that State Government contributes on behalf of eligible levy payers to the community emergency services fund. It is the difference between calculating the emergency services levy variable charge using the prescribed factor and levy rate and the effective factors and levy rate. Further information about the prescribed and effective factors and rates are included in the Guide to Emergency Services Levy which is available on RevenueSA’s website.
Owners who are pensioners, beneficiaries of certain Centrelink allowances and some Health Care Card holders may be eligible for a concession on their principal place of residence. If you are eligible for a concession you will also receive the benefit of an increased general remission on your notice. All applications and enquiries for concessions are handled by the Department for Human Services.
Further information regarding eligibility for a concession for the emergency services levy and an online application is available from the website shown on the screen.
Groups of properties that are part of a single farming enterprise for adjoining land, referred to as contiguous land, may be eligible for a reduction of the fixed component of the emergency services levy. The fixed charge will apply to only one of the properties constituting a single farming enterprise or a contiguous group.
That brings us to the end of this educational video. If you require any additional assistance, please contact us.