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This page outlines the emergency services levy rates and factors.
Emergency services levy rates and factors
Emergency services levy rates and land use factors are declared in the Emergency Services Funding (Declaration of Levy and Area and Land Use Factors) Notice and are published in the South Australian Government Gazette by 30 June each year.
The following tables outline the rates and factors used to calculate the emergency services levy for fixed property.
Fixed charge
The fixed charge is the minimum fixed amount payable for each property.
| Applies to | Fixed charge | Effective fixed charge |
|---|---|---|
| All properties in Regional Area 3 (R3) | $50 | $0 |
Special community use  (CU) properties | $50 | $20 |
| All other land use categories and emergency services areas | $50 | $50 |
Area factor
South Australia is divided into 4 designated emergency services areas (R1 - R4), each with a specific 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
There are 7 land use categories used for the purposes of the emergency services levy calculation. These are based on the land use code assigned by the Valuer-General and each have a specific factor.
- Special community use (CU) includes land used solely or predominantly for a specified purpose, and includes hospitals, retired or aged accommodation, public halls, churches, scouts or guides, youth centres or land used for charitable purposes.
| Land use category | Land use factor | Effective land use factor |
|---|---|---|
| Commercial (CO) | 1.337 | 1.337 |
| Industrial (IN) | 1.899 | 1.899 |
| Other (OT) | 0.50 | 0.50 |
| Residential (RE) | 0.40 | 0.40 |
| Rural (primary production) (RU) | 0.30 | 0.30 |
| Special community use (CU)
| 0.50 | 0.10 |
| Vacant (VA) | 0.30 | 0.30 |
Levy Rate
| Land use category | Prescribed levy rate all areas | Effective levy rate | Concession effective levy rate | |
|---|---|---|---|---|
| R1, R2 & R3 | R4 | All Areas | ||
| Commercial (CO) | 0.000846 | 0.000846 | 0.000846 | Not applicable |
| Industrial (IN) | 0.000846 | 0.000846 | 0.000846 | Not applicable |
| Other (OT) | 0.000846 | 0.000694 | 0.000694 | Not applicable |
| Residential (RE) | 0.000846 | 0.000337 | 0.000337 | 0.000179 |
| Rural (primary production) (RU) | 0.000846 | 0.000512 | 0.000656 | Not applicable |
| Special community use (CU) | 0.000846 | 0.000775 | 0.000775 | Not applicable |
| Vacant (VA) | 0.000846 | 0.000512 | 0.000656 | Not applicable |
Notes about the concession effective levy rate
- Eligible South Australian residents may be eligible to receive a concession of up to $46 on the emergency services levy for their principal place of residence .
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) | 1.158 | 1.158 |
| Industrial (IN) | 1.817 | 1.817 |
| 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
| Land Use Category | Prescribed Levy Rate All Areas | Effective Levy Rate | Concession* Effective Levy Rate | |
|---|---|---|---|---|
| R1, R2 & R3 | R4 | All Areas | ||
| Commercial (CO) | 0.000942 | 0.000942 | 0.000942 | Not Applicable |
| Industrial (IN) | 0.000942 | 0.000942 | 0.000942 | Not Applicable |
| Other (OT) | 0.000942 | 0.000745 | 0.000745 | Not Applicable |
| Residential (RE) | 0.000942 | 0.000362 | 0.000362 | 0.000196 |
| Rural (RU)** | 0.000942 | 0.000550 | 0.000705 | Not Applicable |
| Special Community Use (CU)*** | 0.000942 | 0.000832 | 0.000832 | Not Applicable |
| Vacant (VA) | 0.000942 | 0.000550 | 0.000705 | Not Applicable |
* for eligible pensioners and concession card holders.
** Rural land means land used for primary production.
*** Special Community Use includes land used solely or predominantly for a purpose including hospitals, retired/aged accommodation, public halls, churches, scouts or guides, youth centres or charitable purposes. A full listing can be found on our Land Use and Capital Value page.
Pensioner Concession
A remission of $46 is deducted from the amount of the emergency services levy for any financial year.
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) | 1.158 | 1.158 |
| Industrial (IN) | 1.817 | 1.817 |
| 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
| Land Use Category | Prescribed Levy Rate All Areas | Effective Levy Rate | Concession* Effective Levy Rate | |
|---|---|---|---|---|
| R1, R2 & R3 | R4 | All Areas | ||
| Commercial (CO) | 0.001012 | 0.001012 | 0.001012 | Not Applicable |
| Industrial (IN) | 0.001012 | 0.001012 | 0.001012 | Not Applicable |
| Other (OT) | 0.001012 | 0.000777 | 0.000777 | Not Applicable |
| Residential (RE) | 0.001012 | 0.000378 | 0.000378 | 0.000209 |
| Rural (RU)** | 0.001012 | 0.000574 | 0.000735 | Not Applicable |
| Special Community Use (CU)*** | 0.001012 | 0.000868 | 0.000868 | Not Applicable |
| Vacant (VA) | 0.001012 | 0.000574 | 0.000735 | Not Applicable |
* for eligible pensioners and concession card holders.
** Rural land means land used for primary production.
*** Special Community Use includes land used solely or predominantly for a purpose including hospitals, retired/aged accommodation, public halls, churches, scouts or guides, youth centres or charitable purposes. A full listing can be found on our Land Use and Capital Value page.
Pensioner Concession
A remission of $46 is deducted from the amount of the emergency services levy for any financial year.
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) | 1.158 | 1.158 |
| Industrial (IN) | 1.817 | 1.817 |
| 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
| Land Use Category | Prescribed Levy Rate All Areas | Effective Levy Rate | Concession* Effective Levy Rate | |
|---|---|---|---|---|
| R1, R2 & R3 | R4 | All Areas | ||
| Commercial (CO) | 0.001125 | 0.001125 | 0.001125 | Not Applicable |
| Industrial (IN) | 0.001125 | 0.001125 | 0.001125 | Not Applicable |
| Other (OT) | 0.001125 | 0.000808 | 0.000808 | Not Applicable |
| Residential (RE) | 0.001125 | 0.000393 | 0.000393 | 0.000222 |
| Rural (RU)** | 0.001125 | 0.000597 | 0.000764 | Not Applicable |
| Special Community Use (CU)*** | 0.001125 | 0.000903 | 0.000903 | Not Applicable |
| Vacant (VA) | 0.001125 | 0.000597 | 0.000764 | Not Applicable |
* for eligible pensioners and concession card holders.
** Rural land means land used for primary production.
*** Special Community Use includes land used solely or predominantly for a purpose including hospitals, retired/aged accommodation, public halls, churches, scouts or guides, youth centres or charitable purposes. A full listing can be found on our Land Use and Capital Value page.
Pensioner Concession
A remission of $46 is deducted from the amount of the emergency services levy for any financial year.
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) | 1.044 | 1.044 |
| Industrial (IN) | 1.815 | 1.815 |
| 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
| Land Use Category | Prescribed Levy Rate All Areas | Effective Levy Rate | Concession* Effective Levy Rate | |
|---|---|---|---|---|
| R1, R2 & R3 | R4 | All Areas | ||
| Commercial (CO) | 0.001338 | 0.001323 | 0.001323 | Not Applicable |
| Industrial (IN) | 0.001338 | 0.001225 | 0.001225 | Not Applicable |
| Other (OT) | 0.001338 | 0.000864 | 0.000864 | Not Applicable |
| Residential (RE) | 0.001338 | 0.000449 | 0.000449 | 0.000256 |
| Rural (RU)** | 0.001338 | 0.000693 | 0.000804 | Not Applicable |
| Special Community Use (CU)*** | 0.001338 | 0.000963 | 0.000963 | Not Applicable |
| Vacant (VA) | 0.001338 | 0.000693 | 0.000804 | Not Applicable |
* for eligible pensioners and concession card holders.
** Rural land means land used for primary production.
*** Special Community Use includes land used solely or predominantly for a purpose including hospitals, retired/aged accommodation, public halls, churches, scouts or guides, youth centres or charitable purposes. A full listing can be found on our Land Use and Capital Value page.
Pensioner Concession
A remission of $46 is deducted from the amount of the emergency services levy for any financial year.
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) | 1.044 | 1.044 |
| Industrial (IN) | 1.815 | 1.815 |
| 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
| Land Use Category | Prescribed Levy Rate All Areas | Effective Levy Rate | Concession* Effective Levy Rate | |
|---|---|---|---|---|
| R1, R2 & R3 | R4 | All Areas | ||
| Commercial (CO) | 0.001304 | 0.001237 | 0.001237 | Not Applicable |
| Industrial (IN) | 0.001304 | 0.001237 | 0.001237 | Not Applicable |
| Other (OT) | 0.001304 | 0.000831 | 0.000831 | Not Applicable |
| Residential (RE) | 0.001304 | 0.000452 | 0.000452 | 0.000260 |
| Rural (RU)** | 0.001304 | 0.000737 | 0.000831 | Not Applicable |
| Special Community Use (CU)*** | 0.001304 | 0.000927 | 0.000927 | Not Applicable |
| Vacant (VA) | 0.001304 | 0.000737 | 0.000831 | Not Applicable |
* for eligible pensioners and concession card holders.
** Rural land means land used for primary production.
*** Special Community Use includes land used solely or predominantly for a purpose including hospitals, retired/aged accommodation, public halls, churches, scouts or guides, youth centres or charitable purposes. A full listing can be found on our Land Use and Capital Value page.
Pensioner Concession
$46
Emergency Services Levy Certificate Fee
$16.90
When contacting us please provide your ownership number or assessment number. You can find these numbers on your Emergency Services Levy notice.
| online | complete an emergency services levy query form |
|---|---|
|
For general enquiries: contactus@revenuesa.sa.gov.au For enquiries regarding Single Farming Enterprises and Contiguous Land: PSAssessment@sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8207 2100 |
| post |
RevenueSA Kaurna Country GPO Box 1647 ADELAIDE SA 5001 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
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You can do so via our feedback and complaints page.