Summary of Changes
Status: Current
Legislation: Emergency Services Funding Act 1998
Date Issued: 5 July 2010
Information Circulars do not have the force of law.
The Government has established rates for the fixed property component of the Emergency Services Levy and in order to implement these rates, the necessary regulations under the Emergency Services Funding Act 1998 (the “Act”) have been brought into force. This information circular outlines these rates, which are effective from 1 July 2010.
Levy rates for fixed property
The Prescribed Levy Rate for the 2010-11 financial year has changed from 0.001092 to 0.000990. This affects the determination of the remission contributed by the Government to the Community Emergency Services Fund.
Effective Levy Rates for 2010-11 will remain the same, except for the rates applied to Commercial and Industrial Land. The Land Use Factor has changed for Commercial Land from 1.0 in 2009-10 to 1.016 in 2010-11, and the Effective Levy Rate will decrease from 0.001005 to 0.000990.
The Land Use Factor has also changed for Industrial Land from 1.6021 in 2009-10 to 1.768 in 2010-11 and the Effective Levy Rate will decrease from 0.001092 to 0.000990. The net result of these changes is that it delivers, as close as is possible, the same effective rate for Commercial and Industrial Land to that applied for the 2009-10 financial year.
Details of all the formulae and factors for the 2010-11 financial year are provided on the following page.
Application fee for a Certificate of ESL Payable
Effective from 1 July 2010, the ESL Certificate fee under Section 14 of the Act has increased from $12.50 to $12.90.
Levy Formula
State Government remissions are granted to all property types. To determine the value of remission to be applied, the levy is calculated in full using the Prescribed Levy rate, and then the calculation is performed using the ‘effective’ components detailed in the tables below. The remission applicable is the difference between the full Levy amount and the ‘effective’ Levy amount.
FIXED CHARGE
Plus
VARIABLE CHARGE
(Capital Value x Area Factor x Land Use Factor x Prescribed Levy Rate)
Equals
GROSS LEVY
(The amount of Levy applicable before State Government remissions/concessions are applied)
Less
REMISSION
(The difference between the GROSS LEVY and the Levy amount calculated using the ‘Effective’ components outlined in the tables)
Less
CONCESSION
(Up to $42 for pensioners, self funded retirees and other eligible beneficiaries)
Less
PAYMENTS
Plus
ARREARS
Equals
TOTAL PAYABLE
Levy Components
Fixed Charge
| Category | Fixed Charge ($) | Effective Fixed Charge ($) |
|---|---|---|
| All properties in Regional Area 3 | 50 | 0 |
| Special Community Use | 50 | 20 |
| All Other Land Use Categories and Areas | 50 | 50 |
Area Factor
| Emergency Services Area | Area Factor | Effective Area Factor |
|---|---|---|
| Regional Area 1 (R1) | 0.8 | 0.8 |
| Regional Area 2 (R2) | 0.5 | 0.5 |
| Regional Area 3 (R3) | 0.2 | 0.1 |
| Regional Area 4 (R4) | 1.0 | 1.0 |
Land Use Factor
| Land Use Category | Land Use Factor | Effective Land Use Factor |
|---|---|---|
| Commercial (CO) | 1.016 | 1.016 |
| Industrial (IN) | 1.768 | 1.768 |
| Other (OT) | 0.50 | 0.50 |
| Residential (RE) | 0.40 | 0.40 |
| Rural (RU) | 0.30 | 0.30 |
| Special Community Use (CU) | 0.50 | 0.10 |
| Vacant (VA) | 0.30 | 0.30 |
Levy Rate
cents per dollar of value
| Land Use Category | Prescribed Levy Rate All Areas | Effective Levy Rate R1, R2 & R3 | Effective Levy Rate R4 |
|---|---|---|---|
| Commercial (CO) | 0.000990 | 0.000990 | 0.000990 |
| Industrial (IN) | 0.000990 | 0.000990 | 0.000990 |
| Other (OT) | 0.000990 | 0.000260 | 0.000260 |
| Residential (RE) | 0.000990 | 0.000260 | 0.000260 |
| Rural (RU) | 0.000990 | 0.000095 | 0.000260 |
| Special Community Use (CU) | 0.000990 | 0.000425 | 0.000425 |
| Vacant (VA) | 0.000990 | 0.000095 | 0.000260 |
Concessions
Up to $42 for pensioners, self funded retirees and other beneficiaries in respect of their principal place of residence.
Other Remissions
Full remission of the fixed and variable charge applies to properties with a Capital Value of $1,000 or less in Regional Areas 2 and 3.
A full remission applies to levy accounts of $20 or less where property ownership is confined to Regional Area 3.