Summary of Changes 2013-14

Status: Current  
Legislation: Emergency Services Funding Act 1998
Date Issued: 27 June 2013

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 2013.

Levy rates for fixed property

The Prescribed Levy Rate for the 2013-14 financial year has changed from 0.001027 to 0.001108. This affects the determination of the remission contributed by the Government to the Community Emergency Services Fund.

Effective Levy Rates and Land Use Factors for 2013-14 will remain the same.

Details of all the formulae and factors for the 2013-14 financial year are provided on the following pages.

Application fee for a Certificate of ESL Payable

Effective from 1 July 2013, the ESL Certificate fee under Section 14 of the Act has increased from $13.70 to $14.10.

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.




(Capital Value x Area Factor x Land Use Factor x Prescribed Levy Rate)



(The amount of Levy applicable before State Government remissions/concessions are applied)



(The difference between the GROSS LEVY and the Levy amount calculated using the ‘Effective’ components outlined in the



(Up to $46 available for pensioners, self funded retirees and other eligible beneficiaries)







Levy Components

Fixed Charge

CategoryFixed Charge ($)Effective Fixed Charge ($)
All properties in Regional Area 3500
Special Community Use5020
All Other Land Use Categories and Areas5050

Area Factor

Emergency Services AreaArea FactorEffective Area Factor
Regional Area 1 (R1)0.80.8
Regional Area 2 (R2)0.50.5
Regional Area 3 (R3)0.20.1
Regional Area 4 (R4)1.01.0

Land Use Factor

Land Use CategoryLand Use FactorEffective Land Use Factor
Commercial (CO)1.0441.044
Industrial (IN)1.8151.815
Other (OT)0.500.50
Residential (RE)0.400.40
Rural (RU)0.300.30
Special Community Use (CU)0.500.10
Vacant (VA)0.300.30

Levy Rate

cents per dollar of value

Land Use CategoryPrescribed Levy Rate
All Areas
Effective Levy Rate
R1, R2 & R3
Effective Levy Rate
Commercial (CO)0.0011080.0009640.000964
Industrial (IN)0.0011080.0009640.000964
Other (OT)0.0011080.0002600.000260
Residential (RE)0.0011080.0002600.000260
Rural (RU)0.0011080.0000950.000260
Special Community Use (CU)0.0011080.0004250.000425
Vacant (VA)0.0011080.0000950.000260


Up to $46 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.

View this Information Circular as a pdf (PDF 272KB)