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This page provides details about available concessions, remissions and other forms of relief that can help lower your emergency services levy.

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Concession

Eligible South Australian residents may receive a concession of up to $46 per year on the emergency services levy for their principal place of residence Link to definition.

Once approved, you'll also receive the benefit of an increased general remission Link to definition on your Notice of Emergency Services Levy Assessment.

Eligibility requirements

You may be eligible for a concession on the emergency services levy applied to your principal place of residence Link to definition if you meet the ownership criteria and either hold an eligible concession card or receive an eligible Centrelink payment.

You may be eligible if you are either:

  • the titled owner of the property, or
  • you hold a life interest Link to definition in the property.

The concession applies to one property per person, married couple, or domestic partnership, and that property must be your principal place of residence Link to definition.

If two or more people (other than a married couple or domestic partners) own the property jointly or as tenants in common and occupy the property as their principal place of residence, each person may be eligible for a partial concession, based on their share of ownership.

  • You may be eligible if you hold one of the following cards:

    • Commonwealth Seniors Health Card
    • Low Income Health Care Card
    • Pensioner Concession Card
    • Veteran Gold Card:
      • Totally and Permanently Incapacitated (TPI)
      • Extreme Disablement Adjustment (EDA)
      • War Widow
      • issued to a person with 80 or more overall impairment points under the Military Rehabilitation and Compensation Act 2004

  • You may be eligible if you receive one of the following Centrelink payments:

    • ABSTUDY
    • Austudy
    • Farm Household Allowance
    • JobSeeker Payment
    • Parenting Payment
    • Special Benefit
    • Self-Employment Allowance
    • War Widow Pension under legislation of the United Kingdom or New Zealand
    • Youth Allowance

    • How to apply

    Important:

    The Department of Human Services (DHS) manages all applications and enquiries for the emergency services levy concession. RevenueSA is unable to assist with enquiries or applications.

    Before submitting an application, check your latest Notice of Emergency Services Levy Assessment or SA Water bill - you might already be receiving the emergency services levy concession if you are a pensioner.

    If you are not already receiving the concession and believe you should be, you can submit your application to the Department of Human Services (DHS) online or request a form from DHS by phone or email.

    Apply online

    Apply by phone

    • Call the DHS Concessions Hotline on 1800 307 758 to request a form.

    Apply by email

    Remissions and reductions

    All remissions provisioned under legislation are automatically applied during the levy calculation - you do not need to apply for these.

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    Contiguous land

    Contiguous land may be eligible for a reduction of the fixed charge of the emergency services levy:

    • Where applicable, the fixed charge of $50 will be applied to only one property within the group.
    • A variable charge will still apply to each property in the group.

    Contiguous land consists of 2 or more parcels of adjoining land (or land separated by certain types of public land) where:

    • the owner or occupier of all the land concerned is the same
    • all the land is used for the same purpose as defined by land use code assigned by the Valuer-General
    • all the land is contained within the same Emergency Services Area: Regional Area 1 (R1), Regional Area 2 (R2), Regional Area 3 (R3), or Regional Area 4 (R4).

    Land that is not adjoining may be considered contiguous if it is separated only by:

    • a street, road, lane, footway, court, railway, thoroughfare or travelling stock route, or
    • 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 drawn at right angles from any point on the boundary of one parcel of land, across the intervening land, would intersect the boundary of the other piece of land.

    Susan owns two parcels of adjoining land in Regional Area 2 (R2).

    One property is Susan’s residential home, and the second adjoining property contains land used as her garden, tennis court, and swimming pool. For contiguous land purposes, these 2 properties are viewed as being used for the same purpose (Susan’s residential property).

    Normally, a $50 fixed charge would apply to each property. However, as the 2 properties are contiguous, only one $50 fixed charge applies, giving her a reduction of the emergency services levy of $50.

    The variable charge will still apply to each property in this contiguous group.

    A retirement village operator owns two retirement villages in different suburbs within the same emergency services area.

    Each village consists of a group of independent living units that are adjacent to one another.

    For contiguous land purposes, there are 2 contiguous groups - the units within each of the villages are treated as one group.

    Normally, a $50 fixed charge would apply to each property. However, as the units in each village form 2 separate contiguous groups, one $50 fixed charge will be applied to each village.

    The variable charge will still apply to each property within the groups.

    How to apply

    You can apply online, or by email or post.

    Apply online

    Apply by email

    Apply by post

    Commissioner of State Taxation
    Kaurna Country
    GPO Box 1647
    ADELAIDE SA 5001

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    Single farming enterprise

    Primary production land that is part of a single farming enterprise (SFE) may be eligible for a remission of the fixed charge of the emergency services levy:

    • Where applicable, the fixed charge of $50 will be applied to only one property within the group.
    • A variable charge will still apply to each property in the group.

    A single farming enterprise consists of 2 or more properties where:

    • the land is owned or occupied by the same person
    • all of the land is used to carry on the business of primary production Link to definition 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 that is marked as RU (Rural) on a Notice of Emergency Services Levy Assessment has been determined by the Valuer-General as land used for primary production.

    The land may be adjoining (contiguous) or separated by other land.

    Purchasing additional land

    The emergency services levy is calculated based on the property ownership as at 1 July each year. Land that is purchased after this date will only be included in the assessment of the levy for the following year. You need to advise RevenueSA in writing if you have acquired more land in relation to your single farming enterprise so that it can be added to your SFE group.

    Joe operates a farming business with his parents and his sister. The business operates across several properties in the same council area:

    • Joe owns 2 of the properties.
    • His parents own and occupy another property, which is also part of the same farming operation.
    • He also leases an additional block of land from a neighbour, which is occupied by his sister.

    Although Joe is the applicant, the Single Farming Enterprise includes all four properties because they are managed as one farming business within the same council area and all participants in the business occupy the land that isn't owned by Joe.

    When applying for the single farming enterprise reduction, Joe will list:

    • His own properties
    • The property owned and occupied by his parents
    • The leased property that is occupied by his sister, including the owner’s details.

    How to apply

    Applications for a single farming enterprise remission must be made in writing and received by 31 March of the financial year for which you want to apply. You can apply online, by email, or by post.

    Apply online

    Apply by email

    Apply by post

    Commissioner of State Taxation
    Kaurna Country
    GPO Box 1647
    ADELAIDE SA 5001

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    Relief - Farm Household Allowance

    A rebate of the 2025-26 emergency services levy is available to drought affected farmers who are receiving the Commonwealth Government’s Farm Household Allowance (FHA).

    • If you already applied and were approved, the rebate has been applied to your 2025-26 emergency services levy assessment.
    • If you have received and paid your 2025-26 Notice of Emergency Services Levy Assessment and believe you are eligible, you can still apply online. Any refund that becomes due will be issued to you by cheque or EFY (where you provide the details of your nominated bank account).
    • If you have not yet applied and believe you are eligible, you can apply online.

    Properties eligible for rebate

    If you are in receipt of the Farm Household Allowance, you will be eligible for a rebate of your 2025-26 emergency services levy for land used as:

    • primary production land
    • vacant rural land associated with the farm
    • your principal place of residence (if it's on or near your primary production land)
    • any other land used in the operation of the farm business

    Properties not eligible for a rebate

    A rebate is not available for residential land (excluding your principal place of residence), including investments properties, holiday homes or vacant residential land. It also does not apply to commercial land (unless that land is used as part of the farming business).

    Apply online

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