Emergency Services and Volunteers Fund (ESVF) Levy
What is the levy?
The Victorian government’s Emergency Services and Volunteers Fund legislation passed through the Legislative Council in May 2025 with a collection commencement date of 1 July 2025.
The Fund replaces the fire services levy, and Victorian Councils have been tasked with collecting the new tax on behalf of the Victorian state government.
The ESVF is NOT a local government tax or charge.
In fact, it is a compulsory levy set by the Victorian Government that must be collected by councils through rates notices. All funds collected (including any interest accumulated) are paid directly to the State Government.
How is the levy calculated?
The ESVF will be calculated using the following formula: ESVF = fixed charge + variable charge – concession (if eligible) - rebate or other relief (if applicable). The fixed charge is based on the property’s classification. The fixed charge increases annually based on the consumer price index.
Following opposition from councils and farmers across the state - including Towong Shire Council and local farmers - the State Government announced the ESVF tax would be paused for all Victorian primary producers for the 2025-26 financial year.
Farmers will instead pay the previous Fire Services Property Levy – at the same amount they paid in 2024-25.
This levy places an unfair burden on rural communities like ours, where agriculture supports every aspect of the local economy. With no relief in sight on cost living pressures, any new Victorian Government tax in the form of an ESVF will place additional financial strain on rural communities and we will continue to work with other councils and advocate for its removal.
For more information on the ESVF visit the State Revenue Office website.
Am I eligible for a rebate?
Eligible CFA and SES volunteers, along with life members, can apply for a rebate on their Emergency Services and Volunteers Fund (ESVF) charge. The rebate can be applied to either your home or one parcel of farmland - covering the full levy on residential properties and up to $1,710 for farmland. Each volunteer can claim one rebate per year, for one property only.
To apply, you’ll need your volunteer member number, a copy of your rates notice, and proof of identity.
Applications and further details, including eligibility criteria and the online form, are available through the Service Victoria website.
