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Interest
Emergency Services Levy
Responsible agency
Department of Fire and Emergency Services
Summary

The Emergency Service Levy (ESL) category classification of a property (declared by the Minister for Emergency Services) determines the ESL assessment rate that will be applied to the Gross Rental Value (GRV) of a property to calculate the ESL charge each year (subject to minimum and maximum ESL charge declarations).  ESL category classification boundaries are managed by the DFES based upon cadastral information.

Description

The ESL category classification of a property depends on which ESL category boundary it falls within.  ESL category classification boundaries are gazetted and managed by the DFES on behalf of the Minister for Emergency Services under the Fire & Emergency Services Act 1998, Part 6A.

There are currently five ESL category classifications that apply throughout WA, depending on the type and level of fire and emergency services available to a property.

In broad terms, the ESL category classifications are:

Category 1
Availability of a network of career Fire & Rescue Service stations and the State Emergency Service (SES).
Applies in the Perth metropolitan area.

Category 2
Availability of a career Fire & Rescue station and a volunteer Fire & Rescue Service brigade and the SES.
Applies in the city centres of Albany, Bunbury, Greater-Geraldton, Kalgoorlie-Boulder and Mandurah.

Category 3
Availability of a Volunteer Fire & Rescue Service brigade or bush fire brigade, with frequent support from the metropolitan network of career Fire & Rescue Service stations and the SES.
Applies in the periphery of the metropolitan area.

Category 4
Availability of a Volunteer Fire & Rescue Service brigade or a Volunteer Emergency Service Unit or a breathing apparatus equipped bush fire brigade and the SES.
Applies in approximately 90 country townsites.

Category 5
Availability of a bush fire brigade and the SES.
Applies in all other areas of the State except Indian Ocean Territories.

The annual ESL charge for properties located in ESL categories 1 to 4 is calculated using Gross Rental Value (GRV). The 1 July GRV is multiplied by the applicable ESL rate. Properties located in ESL category 5 and certain leviable mining tenements receive a fixed annual ESL charge.  A property's ESL category classification is reviewed annually based on the availability of fire and emergency services and consultation with stakeholders.

Please note the following properties are exempt from ESL (by Regulation):

  • Vacant land owned by Local Governments;
  • Certain Mining Tenements granted for prospecting/exploratory activities only; and
  • The Wittenoom town site (a contaminated site); 

Use the Emergency Services Levy calculator below to work out how much ESL you are likely to pay on a property, see www.dfes.wa.gov.au/emergencyserviceslevy/pages/eslcalculator.aspx.

For further information regarding ESL category classifications and charges; and the rates that apply (per dollar GRV) for each year, see www.dfes.wa.gov.au or contact DFES on (08) 9395 9485.

Date updated
20/07/2015 20:16:49