The Urban Fire Levy Scheme was introduced in 1984 to partially fund the Queensland Fire Service. Since then the Fire Service and the Levy have both evolved.
Today we deliver emergency management services through Queensland Fire and Rescue and Rural Fire Service Queensland and the Emergency Management Levy remains our primary source of funding.
The Levy is established in the Fire Services Act 1990 (the Act) which applies a levy on properties within levy districts. The Act places a legal obligation on local governments to administer the levy, which is collected through local government rate notices.
The Levy is applied to all Queensland property to ensure there is a sustainable funding base for our fire and emergency services and recognises that all Queenslanders are at risk from a wide range of emergencies including floods, cyclones, storms as well as fire and accidents.
What class is my property situated?
If you require information on the levy classification specific to your property, please contact your local council (ask to be transferred to the rates section).
If you would like further information about the levy itself, please contact 13 QGOV (13 74 68).
District changes commencing 1 July 2024
Following various changes across our department, one Emergency Management Levy (EML) district class change is required for 1 July 2024.
The revised EML district will mean that all similar properties will contribute equally to fund the Queensland’s Fire and Emergency Services.
The EML is a State Government levy that is collected through your local government rates as part of the Fire Services Act 1990 and Fire Services Regulation 2011.
Properties that have been identified as being within the proposed changes to the EML district will have an increase of the levy on rates notices from 1 July 2024
The levy district listed below will be changing from 1 July 2024. For further information and to see if your property is affected, please click on the relevant levy district.
Levy District
| Levy District | Class | LGA |
|---|---|---|
| Kilcoy - BR | E - D | Somerset Regional Council |
Frequently Asked Questions
What is the Emergency Management Levy used for?
For each financial year, the owners of prescribed property must contribute to the cost of administering and giving effect to the Fire Services Act 1990 (the Act). The Emergency Management Levy (the Levy) is applied to all Queensland property to ensure there is a sustainable funding base for fire and emergency services and recognises that all Queenslanders are at risk from a wide range of emergencies including floods, cyclones, storms as well as fire and accidents.
How is the Levy administered?
The Act places a legal obligation on local governments to administer the levy, which is collected through local government rate notices. When a local government makes a levy determination, they must consider the variety of different land uses for that property and how this is reflected in the levy categories. This may change from year to year as the properties’ buildings and tenancy change. It is a requirement that the annual contribution of a prescribed property with multiple possible categories, should be that of the highest levy group, as if each of the possible categories applied to the entire property.
How is the Levy calculated?
The Fire Services Regulation 2011 (the Regulation), at Schedule 2, sets out annual contributions of owners of prescribed properties, organised by levy group, category and levy district class. It is important that the Levy is applied appropriately and reflects the size and nature of the property it is applied against.
What levy groups can be applied?
Each property is categorised into one of the 16 levy groups outlined in Schedule 2 of the Regulation. These 16 levy groups can be described as:
Group 1: Is largely vacant land
Group 2: Is largely residential dwellings and / units
Group 3-16: Are commercial and industrial properties increasing in size and risk factors.
What are the differences between levy district classes?
A prescribed property is located within one of the following levy district classes, based on it being within the service area of the nearest Fire and Rescue station and the services being provided to the community. The classes and services are;
Class A: 24 hour, 7 day, permanent staff (at least 16 full time fire officers)
Class B: Mixed auxiliary and permanent staff (6-15 full time fire officers)
Class C: Mixed auxiliary and permanent staff (1-5 full time fire officers)
Class D: Currently auxiliary staff only
Class E: Remainder of the State.
Will the Levy apply to each lot or each rates notice?
The Levy applies to each prescribed property / individual lot except where lots are used as bona-fide primary producing land. More than one levy may appear on a rates notice that is for multiple lots.
How will the Levy apply to properties used as bona-fide primary producing land?
If a parcel of farming land shares a boundary with one or more other parcels of farming land (each a contiguous parcel), and each of the contiguous parcels are owned by the same owner, then one levy will apply on the contiguous parcels.
Why am I paying the Levy when there is a volunteer Rural Fire Service in my area?
It’s important to note that the purpose of the Levy is to support and sustain all emergency services offered by us.
The State Government continues to support emergency service volunteers by providing personal protective clothing; communications equipment; co-funded and fully funded firefighting equipment; fully funded appliances; station construction grants; training; insurance, and other assistance.
The State Government has retained the provision for Local Governments to continue to raise a rural fire levy to fund the operational costs for brigades and ensure the ongoing support to Rural Fire Brigades at their discretion.
How much will I pay?
Refer to Schedule 2 of the Regulation for the annual amount.
Where can I find the Legislation and Regulation?
The Fire Service Act 1990 can be accessed at https://www.legislation.qld.gov.au/view/pdf/inforce/current/act-1990-010
The Fire Services Regulation 2011 can be accessed at https://www.legislation.qld.gov.au/view/pdf/inforce/current/sl-2011-0160
Is there a discount for pensioners?
A 20 percent discount of the Levy is granted for a person in receipt of a pension under any law of the Commonwealth or of the State declared that is an owner of a prescribed property and is their principal place of residence. Eligible property owners should contact their Council to apply for property concessions which would include the EML pensioner discount.
Where can I find further information about the Levy?
Please contact the Levy Management Unit regarding any further questions on (07) 3635 3041 or alternatively email QFESLevy@qfes.qld.gov.au
How can I lodge an appeal to the Levy?
A property owner may appeal to the Commissioner against their Levy categorisation on a levy notice only on the grounds set out in Section 152N of the Act. The postal address to submit an appeal is:
The Commissioner
Queensland Fire Department
GPO BOX 1425
BRISBANE QLD 4001
Or alternatively by email: QFESenquiries@qfes.qld.gov.au