Emergency Services Levy

About the Emergency Services Levy

The Emergency Services Levy (ESL) is an annual charge paid by all property owners in Western Australia.

Every dollar raised through the ESL pays for the delivery of critical and life-saving fire and emergency services across the State. In the event of a structure fire, bushfire, flood, storm, cyclone, hazardous spill, road crash or any other emergency on land or sea, our role at DFES is clear.

We are here to protect this State and its people; your property and assets; the places you live, work and play; and your community. The ESL helps us to deliver fire and emergency services for all Western Australians — at any time of the day and night and throughout the year.

What does the ESL fund?

Paying the Emergency Services Levy

If you are a property owner, the amount of ESL you are required to pay is published in your property’s local government rate notice.

The amount is marked “Emergency Services Levy” so you can distinguish the ESL amount from other local government charges.

When you pay your rate notice, your local government forwards the ESL amount to DFES.

DFES invests all of the ESL it receives into fire and emergency services. No matter where you live in Western Australia, you will see the direct result of your ESL being invested in the community.

Calculating the ESL

To calculate the exact amount requires a property’s gross rental value (GRV) as at 1 July 2024. This will be printed on your 2024-25 council rates notice.

You may be able to use the GRV on your 2023-24 rates notice to get an indication of your ESL charge in 2024-25, but please be aware that:

GRVs are re-assessed every three to six years and are also updated when changes are made to a property. This could affect the valuation of your property from 1 July 2024; and
The calculated ESL charge may be an under-estimation if the property is a multi-unit residential building. This is because higher ESL charge thresholds apply for these properties depending on the number of units/tenancies.

The rate used to calculate the ESL on your property is determined by your property’s ESL category.

All land in WA is classified into one of five ESL categories based on the types of fire and emergency services available in the area as shown in the table below.

The ESL category and ESL rate that apply to your property are stated on your council rate notice.

ESL Category

Typical Location

Emergency Response

2024-25 ESL Rates

1

Perth Metropolitan Fire District

The Perth metropolitan network of Career Fire and Rescue Service stations and the State Emergency Service

$0.014555

2

Regional Cities

A Career Fire and Rescue Service station plus a Volunteer Fire and Rescue Service and the State Emergency Service

$0.010916

3

Perth Metropolitan Fringe

A Volunteer Fire and Rescue Service unit and/or Volunteer Bush Fire Brigade supported by the Perth metropolitan network of Career Fire and Rescue Service stations and the State Emergency Service

$0.007278

4

Country Towns

A volunteer service with structural firefighting capability and the State Emergency Service

$0.005094

5

Pastoral / Rural Areas

The State Emergency Service network and volunteer fire services in the vicinity

$103 fixed charge per rates notice

ESL for Local Governments

Local governments collect the ESL from private property owners on behalf of DFES with the charge included on with rates notices.

The ESL collected is remitted to DFES and is used solely to pay for fire and emergency services throughout WA.

DFES pays local governments an annual administration fee in recognition of the services they provide in administering the ESL.

Local governments role and responsibilities in administering the ESL is set out in the Fire and Emergency Services Act 1998 and the accompanying regulations and guidelines, including the ESL Manual of Operating Procedures.

There are currently two models employed by local government to administer ESL collections, known as Option A and Option B. At present the vast majority of local governments (over 90%) administer ESL under Option B arrangements.

Option A

Local governments operating under Option A arrangements are required to remit ESL collected from levy payers to DFES in the month following its collection. The amount to be remitted is based on the ESL collected inclusive of any late payment interest, pensioner/senior ESL concession payments, and interest on deferred ESL as paid by the Office of State Revenue.

Option A local governments are required to submit to DFES:

An annual declaration of ESL billed (Form A) within 14 days of the issue of rates notices/ESL billing.
A monthly ESL remittance return (Form B) to report ESL collected in the previous month.
An annual declaration of ESL billing adjustments (Form C) by 31 July of the following financial year.
On an ad-hoc basis, any requests to write off ESL or ESL interest greater than $2.00 per assessment (Form D) for approval.

Option B

Local governments operating under Option B arrangements make ESL payments to DFES on either a quarterly or annual basis as shown below:

Quarterly Payment Option
30% of ESL billed to levy payers by 21 September
30% of ESL billed to levy payers by 21 December
30% of ESL billed to levy payers by 21 March
10% of ESL billed to levy payers by 21 June

Annual Payment Option
100% of ESL billed to levy payers by 21 September

These payments are based on the ESL billed to levy payers in a given financial year, and excludes ESL penalty interest, pensioner/senior ESL concession payments, and interest on deferred ESL as paid by the Office of State Revenue (OSR).

Option B local governments are required to submit to DFES:

An annual declaration of ESL billed (Form A) within 14 days of the issue of rates notices/ESL billing.
An annual declaration of ESL billing adjustments (Annexure A) by 31 July of the following financial year. (ESL billing adjustments are applied to the next ESL payment due to DFES following acceptance of the Annexure A return)

The table below summarises the two administrative options:

Option A

Option B

ESL payments to DFES

Monthly, based on the ESL collected in the previous month.

Quarterly or annually based on ESL billed for the levy year.

ESL penalty interest collected by local government

Remitted to DFES monthly.

Retained by local government.

Cashflow implications

Stable cashflow as ESL collected by local government is remitted the following month.

Likely to experience surplus cashflow in the first half of the financial year as, for most, the ESL collected from levy payers will exceed the required payment to DFES.

Delinquent ESL and ESL write-offs

Local government required to pursue delinquent ESL in the same manner as general rates. Costs associated with legal action are to be recovered against the debtor. Where these costs are unable to be recovered, they are to be shared between local government and DFES on an ad valorem basis. Local government can request a write-off of irrecoverable ESL debt by submitting a Form D to DFES. If approved, DFES will assume liability for the write-off. ESL Interest amounts less than $2.00 per annum per assessment can be written-off at the discretion of local government.

Local government required to pursue delinquent ESL in the same manner as general rates and assumes liability for all unpaid and deferred ESL, ESL write-offs and all costs associated with ESL debt recovery. Must seek approval before writing off outstanding ESL amounts (with the exception of ESL Interest amounts less than $2.00 per annum per assessment).

Returns required to be submitted to DFES

Funding for bush fire brigades and State Emergency Service (SES) units is allocated via the Local Government Grant Scheme (LGGS) process where local governments apply for an operating grant and a capital grant for each service.

Capital grants include acquiring new firefighting appliances, vehicles and buildings.

Operating grants fund essential costs such as running vehicles and buildings, protective equipment, volunteer insurance and operational consumables.

Operating grants are paid to local governments annually in July, October, January and April in equal quarterly instalments.

Local governments determine how to allocate and spend their operating grant in consultation with their brigades and/or SES units.

DFES has no direct role in such decisions, other than to provide specialist advice and support.

For further information on the local government operating and capital grants system, please refer to the official manual and Frequently Asked Questions.

Facility "Footprint" Designs

To assist governments applying for capital grant funding, facility "footprint" designs are available under the grants scheme below.

Click here for Facility "Footprint" Designs

Previous LGGS grant allocations to local governments

A list of grant allocations to local governments for previous years is available below.

Local Government Grant Allocations 2023-24 (PDF - 86 KB)
Local Government Grant Allocations 2022-23 (PDF - 86 KB)
Local Government Grant Allocations 2021-22 (PDF - 88 KB)
Local Government Grant Allocations 2020-21 (PDF- 87 KB)
Local Government Grant Allocations 2019-20 (PDF - 70 KB)
Local Government Grant Allocations 2018-19 (PDF - 70 KB)
Local Government Grant Allocations 2017-18 (PDF - 70 KB)
Local Government Grant Allocations 2016-17 (PDF - 70 KB)
Local Government Grant Allocations 2015-16 (PDF - 71 KB)
Local Government Grant Allocations 2014-15 (PDF - 45 KB)
Local Government Grant Allocations 2013-14 (PDF - 73 KB)
Local Government Grant Allocations 2012-13 (PDF - 44 KB)
Local Government Grant Allocations 2011-12 (PDF - 73 KB)
Local Government Grant Allocations 2010-11 (PDF - 76 KB)
Local Government Grant Allocations 2009-10 (PDF - 73 KB)
Local Government Grant Allocations 2008-09 (PDF - 18 KB)
Local Government Grant Allocations 2007-08 (PDF - 20 KB)
Local Government Grant Allocations 2006-07 (PDF - 20 KB)
Local Government Grant Allocations 2005-06 (PDF - 18 KB)
Local Government Grant Allocations 2004-05 (PDF - 22 KB)
Local Government Grant Allocations 2003-04 (PDF - 22 KB)

Operational management of bush fire brigades and SES units.

The LGGS was a funding system change only. Local governments continue to run and manage bush fire brigades and, where applicable, SES units.

The LGGS has not changed the infrastructure or operational arrangements that apply to bush fire brigades as set out in the Bush Fires Act 1954.

Under the provisions of the Act, responsibility for fire prevention and fire suppression rests with local governments.

Resources

View all DFES publications

Moving Elements

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The Emergency Services Levy enables us to provide vital services for the community and helps make WA a safer place.