Primary production land, recognised as a Single Farming Enterprise (SFE) is eligible for a reduction of the fixed component of the Emergency Services Levy (ESL).
The Fixed Charge ($50) will apply to only one of the properties constituting a Single Farming Enterprise. A variable charge still applies to each individual property in the Single Farming Enterprise.
A SFE consists of contiguous and/or non-contiguous properties where:
* Land marked as RU (Rural) on a Notice has been determined by the Valuer-General as land used for primary production.
Where a SFE includes land other than that owned by the applicant, but which is occupied by all participants in the business, then details of this land and its owner should be included in the application. For instance, land that is owned by a son but is part of a Single Farming Enterprise run by a father, mother and son, should be included in the application. This also includes land that is leased from another party.
Person B owns four separate farming properties (each having an individual assessment number), managed as a single unit for that purpose.
Two properties are contiguous (touch); another is 8 kms north on the other side of Person C's farm, while another is 30 kms south (separated by many other farms).
All of Person B's properties are within the same council area. Normally a $50 Fixed Charge would apply to each property.
In this example, as these properties form a SFE, only one $50 Fixed Charge applies, reducing the ESL of Person B by $150. A variable charge still applies to each property in this SFE.
Applications for a SFE reduction must be in writing and be received by the Commissioner on or before 31 March immediately preceding the first financial year to which the aggregation of the land will relate.
To apply you need to complete an Emergency Services Levy Contiguous Land/Single Farming Enterprise Application.
Further information Single Farming Enterprises can be obtained from our Information Sheet.
Each year's levy is based on the property ownership as at 1 July. Any land purchased after this date can be included next year. Please advise RevenueSA in writing should your circumstances change in relation to your SFE.