On 1 July 2003, a property-based Emergency Services Levy (ESL) was introduced by amendments to the Fire and Emergency Services Act 1998 (FES Act), based on the level of service available and calculated on the Gross Rental Value (GRV) of most urban properties,
with a fixed rate charge per property in rural and remote areas.

In the interest of uniformity and equity, the same ESL rates apply to all properties within each defined “Emergency Service Levy Category”. ESL Categories have been established by Regulation and, in accordance with determinations by the Minister for Emergency Services; (the
Minister) all properties within WA have been given a category classification.

This document sets out the operating arrangements and business rules that apply to the ESL.  This Manual of Operating Procedures (the Manual) forms the basis of ESL guidelines issued by the Minister under Section 36Y of the FES Act. Local government practices in relation to general rating procedures have been followed where practical, however some minor departures have been necessary in particular instances