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.
The Emergency Services Levy is a levy on all real estate and some vehicles for the funding of emergency services across South Australia. The levy came into effect on 1 July 1999.
The money collected by the Emergency Services Levy is placed into a dedicated fund, for the exclusive use of the emergency services including:
SA Fire and Emergency Services Commission (SAFECOM)
and the rescue components of:
The fund is a dedicated account into which the emergency services levies are paid. Money from the fund can only be spent on emergency services.
For further information on how the funds are distributed visit safecom.sa.gov.au.
The ESL is collected in accordance with the following legislation:
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 the land is located and the purpose for which it is used.
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.
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.
You can use our online calculator to determine your ESL.
The capital value of land is determined by the Office of the Valuer-General. The values are 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.
Capital value is the value of a parcel of land including structural improvements such as buildings, wells, dams and reservoirs, and planting of trees for commercial purposes.
If you do not agree with the statutory valuation referred to in the Notice of Emergency Services Levy Assessment, you may lodge an objection with the Valuer-General.
For more information, please refer to our Objections & Appeals page.
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:
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:
by email: | revsaesl@sa.gov.au |
by mail: | Commissioner of State Taxation |
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.
The following land usage attributed to the property by the State Valuation Office is included in the Special Community (CU) category:
If you wish to change the address details on your Notice of Emergency Services Levy Assessment, please complete the online update contact details form.
When changing your address you can also opt for all ESL correspondence to be sent via email.
Refer to the Concessions page.
Refer to the Concessions page.
The concession is only available on a levy payer's principal place of residence. Any additional properties owned by the levy payer do not qualify for a concession.
The General Remission is essentially the amount of the Emergency Services Levy which the State Government contributes on behalf of certain levy payers.
The total levy payable is calculated by a formula designed to generate the required funds to finance emergency services.
All properties coded as Retired and Aged Care Accommodation or as Independent Living Unit, and all properties within the ownership of the recognised and regulated residential parks receive the ESL general remission. All retirement villages are included in these codes.
Remissions are applied automatically to your notice.
As well as the general remission the following remissions may also apply:
Remissions are applied automatically to your notice.
Refer to the Contiguous Land page.
Refer to the Single Faming Enterprise page.
Yes, you can request for all notices and correspondence to be emailed.
Properties held under the same ownership (i.e. owned by the same person(s) or parties) can only be issued on one Notice of Emergency Services Levy Assessment.
The name that appears on notices is an abbreviation of the name(s) registered on the title and is restricted to a certain number of characters (approx 40 characters).
If you need to change the name(s) registered on the title, applications should be made to the Lands Titles Office. The Lands Titles Office will advise RevenueSA of any changes of names.
You may request a change of mailing name for future Emergency Services Levy notices without affecting the name registered on the title, however, the name can only be changed to one of, or a combination of the registered proprietors on the title.
Notices of ESL Assessment can only be issued in the name of the owner.
However, if you would like the Notice to be sent care of another person or company e.g. a managing agent, the owner needs to provide written authority to RevenueSA via email or letter:
by email: | revsaesl@sa.gov.au |
by mail: | Commissioner of State Taxation |
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.
ANR means 'Another'. 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.
Property bought by Joe Boggelsworth & Mary Smith would have both names registered on the certificate of title, but as Joe's name was registered first, the ownership record will display as 'J Boggelsworth & ANR'.
ORS means 'Others'. If a property is bought by more than two entities, all names are registered on the certificate of title, however the ownership record will show the first named on the certificate of title, with all other names abbreviated to ORS.
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, the ownership record will display as 'Bloggs Pty Ltd & ORS'.
Payment of your Notice of Emergency Services Levy Assessment should be made in full as per the total amount due on your notice or, upon request, by monthly instalments.
Payment information is detailed on your ESL Notice or on the Payments page.
You can apply online to request four consecutive monthly instalments. You must apply before the due date on the original Notice of ESL.
If you are unable to apply online, please contact RevenueSA prior to the due date on the original Notice of ESL Assessment:
by email: | eslinstalments@sa.gov.au |
by mail: | Commissioner of State Taxation |
or call: | the RevenueSA Helpline on: 1300 366 150 |
If you wish to arrange a longer plan of up to 12 monthly instalments, please contact RevenueSA prior to the due date on the original Notice of ESL Assessments.
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.
Should an alternative payment plan be required please email the request, including the ownership number and details of the suggested payment plan (how much and how often) to revenuesadms@sa.gov.au, or write to: GPO Box 2149 Adelaide SA 5001.
The levy is collected annually (each financial year) on real estate through Notices issued by RevenueSA.
The levy is also payable on vehicle and commercial boat registrations. This component of the levy is collected by the Department of Planning, Transport and Infrastructure through vehicle and boat registrations.
You can contact RevenueSA and we can advise you of the amount now and you can forward a payment directly to RevenueSA. 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 your notice is sent to the person looking after your bills whilst you are away.
If payment is not received by the due date on the original notice, a final notice will be issued to the owner. Penalty levy, interest & fees may be applied to unpaid amounts.
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.
Ultimately a property may be sold for non-payment of a levy, much the same as unpaid council rates.
Once a Notice hits our debt recovery team a flat penalty of 25% is added to the outstanding balance, in addition interest is also added to the unpaid levy on a daily basis.
The penalty may be reduced to 5% of the annual primary levy outstanding provided further assessments are paid in full by the due date.
A penalty of 75% may be imposed in instances of deliberate non-payment of the levy.
For further information please refer to our interest and penalty tax page.
The Emergency Services Levy on fixed property is levied each financial year. It is determined based on ownership and usage of land as at 12:01 am, 1 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 1 July, any adjustment of the Emergency Services Levy 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.
