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This page gives information about how the emergency services levy is calculated.
Calculating the emergency services levy
The emergency services levy is calculated based on the capital value 
land use, location and ownership of the property as at 1 July each year and is payable for that financial year.
- The emergency services levy is not subject to GST.
- Where more than one property is owned by an owner or owners, the levy for each property is added together to give the total amount due for the Notice of Emergency Services Levy Assessment.
Find out more about understanding your Notice of Emergency Services Levy Assessment.
The emergency services levy is calculated by adding the variable and fixed charge together to determine the gross emergency services levy amount, subtracting all applicable deductions (remissions, concessions and payments), and adding any arrears, as shown in the formula below.
| Levy Formula | |
Variable charge (capital value  × area factor
× land use factor × prescribed levy rate )
| |
| + | Fixed charge |
| = | Gross emergency services levy amount |
| - | General remissions |
| - | Other concessions or remissions |
| + | Arrears |
| - | Payments already received |
| = | Total amount due |
Variable charge
The variable charge is calculated by multiplying the capital value of the property by the area factor , land use factor , and levy rate . On your Notice of Emergency Services Levy Assessment, the area factor, land use factor and levy rate are referred to as the emergency services levy factors.
Fixed charge
The fixed charge is the minimum fixed amount payable for each property in an ownership.
Where applicable, the fixed charge may be reduced for contiguous land grouping, single farming enterprise land grouping, or both, and in some cases where land is located in certain areas.
Where contiguous land grouping or single farming enterprise grouping has been applied, 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.
Find out more about concessions, remissions and relief.
General remissions
The general remission is the portion of the Emergency Services Levy that the State Government contributes on behalf of levy payers.
It is calculated as the difference between the prescribed rates and factors and the effective rates and factors in determining the levy.
Find out more about rates and factors.
Concessions, other remissions, reductions and relief
Eligible South Australian residents may be eligible to receive a concession on the emergency services levy for their principal place of residence.
Other remissions, reductions or relief may apply.
Bill and Sue own a residential property valued at $500,000 in Regional Area 4.
They are entitled to a general remission for the levy rate for their residential property - calculated using the effective levy rate for residential land.
They are not eligible for any other concessions or reductions.
Their emergency services levy is calculated as follows:
| Levy calculation | ||
| Variable charge ($500,000 × 1.0 × 0.4 × 0.000846) | $169.20 | |
| Fixed charge | + | $50.00 |
| Gross Emergency Services Levy | = | $219.20 |
| General remission | - | $101.80 |
| Other concessions or remissions | - | $0 |
| Arrears | + | $0 |
| Payments already received | - | $0 |
| Total amount due | = | $117.40 |
In this example, the State Government has contributed a total of $101.80 to the Community Emergency Services Fund, being the general remission.
The general remission is calculated as follows:
| General remission calculation | ||
| Variable Charge ($500,000 × 1.0 × 0.4 × 0.000846) | $169.20 | |
| Effective charge ($500,000 × 1.0 × 0.4 × 0.000337) | - | $67.40 |
| General remission | = | $101.80 |
Bruce and Mavis own and reside in a residential property valued at $500,000 in Regional Area 4.
They meet the criteria for a concession.
They are entitled to a general remission for the levy rate for their residential property - calculated using the concession effective levy rate.
Their emergency services levy is calculated as follows:
| Levy calculation | ||
| Variable charge ($500,000 × 1.0 × 0.4 × 0.000846) | $169.20 | |
| Fixed charge | + | $50.00 |
| Gross Emergency Services Levy | = | $219.20 |
| General remission | - | $133.40 |
| Other concessions or remissions | - | $46 |
| Arrears | + | $0 |
| Payments already received | - | $0 |
| Total amount due | = | $39.80 |
In this example, the State Government has contributed a total of $179.40 to the Community Emergency Services Fund, being the general remission of $133.40 and the concession of $46.00.
The general remission is calculated as follows:
| General remission calculation | ||
| Variable Charge ($500,000 × 1.0 × 0.4 × 0.000846) | $169.20 | |
| Effective charge ($500,000 × 1.0 × 0.4 × 0.000179) | - | $35.80 |
| General remission | = | $133.40 |
Susan owns two parcels of adjoining land in Regional Area 2. One property is Susan’s residential home, and the second property contains land used as her garden, tennis court, and swimming pool. Susan has been granted the contiguous land reduction as these 2 properties are being used for the same purpose (Susan’s residential property).
The value of the property on which her house is situated is $900,000 (Property A). The value of the adjoining land is $250,000 (Property B).
Susan does not meet the criteria for a concession or other remissions.
She is entitled to a general remission for the levy rate for her residential property - calculated using the effective levy rate.
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 by $50.
The variable charge will still apply to each property in this contiguous group.
Susan's emergency services levy is calculated as follows:
| Levy calculation | |||
| Property A | Property B | ||
|
Variable charge (Property A: $900,000 × 0.5 × 0.4 × 0.000846) Property B: ($250,000 x 0.5 x 0.4 x 0.000846) | $152.28 | $42.30 | |
| Fixed charge (showing the reduction for one of the properties) | + | $50.00 | CL |
| Gross Emergency Services Levy | = | $202.28 | $42.30 |
| General remission | - | $91.62 | $25.45 |
| Other concessions or remissions | - | $0 | $0 |
| Total amount due | = | $110.66 | $16.85 |
In this example, the State Government has contributed a total of $117.07 to the Community Emergency Services Fund, being the general remission for the two properties of $91.62 and $25.45.
The general remission is calculated as follows:
| General remission calculation - Property A | ||
| Variable Charge Property A ($900,000 × 0.5 × 0.4 × 0.000846) | $152.28 | |
| Effective charge Property A ($900,000 × 0.5 × 0.4 × 0.000337) | - | $60.66 |
| General remission for Property A | = | $91.62 |
| General remission calculation - Property B | ||
| Variable Charge Property B ($250,000 × 0.5 × 0.4 × 0.000846) | $42.30 | |
| Effective charge Property B ($250,000 × 0.5 × 0.4 × 0.000337) | - | $16.85 |
| General remission for Property B | = | $25.45 |
Contact us
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.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.