In SA, what is the Emergency Services Levy (ESL) and how does it relate to property ownership?
Correct Answer
B) A state levy on property, based on capital value and land use, funding emergency services
The Emergency Services Levy is an annual levy on SA property owners to fund emergency services (MFS, CFS, SES). It is calculated based on the property's capital value and its land use category (residential, commercial, industrial, etc.).
Why This Is the Correct Answer
The Emergency Services Levy under the Emergency Services Funding Act 1998 (SA) is an annual levy on fixed property. It is calculated from the property's capital value and land use, among other factors, and funds the MFS, CFS and SES.
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