WA Emergency Services Levy Concession

What the ESL Is

The Emergency Services Levy is a state charge collected by your local council on behalf of the Department of Fire and Emergency Services (DFES). It funds career and volunteer fire services, the State Emergency Service, and marine rescue across Western Australia.

The ESL appears as a separate line item on your council rate notice, calculated based on your property's Gross Rental Value (GRV) and your fire risk category. It is not a council-set charge — the rate structure is determined by DFES, and councils simply collect it alongside your general rates.

ESL Concession Rates

Your ESL concession automatically matches your council rates rebate tier:

• Tier 1 (PCC, SCC, or WASC+CSHC): 50% off the ESL
• Tier 2 (WA Seniors Card only): 25% off the ESL

The important distinction: the ESL concession has no dollar cap. Unlike council rates ($750 cap) and water service charges ($600 cap), the ESL rebate applies to the full calculated percentage with no ceiling.

On a $320 ESL, a pensioner saves $160. On a $500 ESL in a higher-risk area, the saving is $250. There is no upper limit.

How It Appears on Your Rate Notice

Your council rate notice typically shows the ESL as its own line, separate from general rates and waste charges. When your concession is registered, the notice should display both the gross ESL amount and the concession credit.

If your notice shows the full ESL without any discount and you have a registered concession, contact your council. The concession should have been applied automatically through the Water Corporation's Common Registration Service.

ESL and Deferral

Tier 1 cardholders who choose to defer their rates can also defer the ESL. The same trade-off applies: deferring means forfeiting the annual rebate on both the council rates and the ESL. The full gross ESL charge (un-rebated) becomes part of the deferred balance at 0% interest.

Tier 2 cardholders (WA Seniors Card only) cannot defer any charges, including the ESL.

Late Payment Interest on ESL

If you are not deferring and simply miss the payment deadline, councils can charge late payment interest on overdue ESL amounts — up to 11% in some municipalities. This is distinct from the 0% deferral rate, which applies only to registered Tier 1 pensioners who formally defer.

The distinction matters: not paying because you forgot and not paying because you are deferring produce very different financial outcomes. Formal deferral requires an active Tier 1 concession registration and freehold title.

For a detailed breakdown of how the ESL fits into your total rates bill alongside general rates, water charges, and waste fees, see our WA Rates Concessions Guide.

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