Emergency Services Levy

The Emergency Services Levy (ESL) appearing on your rates notice is an important contribution to assist our fire fighters both in an employed and volunteer capacity, for our Fire and Emergency Services, Bush Fire Brigade and the State Emergency Service. This is not a Council charge, but is collected by local governments on behalf of the State Government. For the purpose of imposing the ESL in a fair and equitable manner, the state is divided into 5 categories. Properties within the Category 1 pay the highest ESL and properties in Category 5 pay the lowest.

The Emergency Services Levy (ESL) supports more than 26,000 fire and rescue, marine and emergency services volunteers and funds over 1,600 firefighters and Department of Fire and Emergency Services (DFES) staff to provide 24/7 fire and emergency assistance across Western Australia.

Since the ESL was introduced in 2003, WA's Fire and Emergency services have dramatically improved, particularly in regional and remote areas thanks to the provision of new equipment provided for volunteer groups.

The ESL benefits all West Australians as emergency response involves a cohesive approach from across the state.

The Emergency Services Levy (ESL) is calculated by:

  • What emergency services are available in your location
  • The rate in the dollar
  • Gross Rental Value (GRV) of the property, where applicable
  • The use of the property

In response to COVID-19, THE 2020/21 ESL rates have been frozen.

If you have any enquires relating to the levy, please contact the Department of Fire and Emergency Services on 1300 136 099 or visit the Department of Fire and Emergency Services website.