The Emergency Services and Volunteers Fund Levy is a property-based tax introduced by the Victorian Government to fund a broad range of emergency services. 
It supports the vital work of emergency services that respond to fires, floods, storms and other emergencies, including:

• Fire Rescue Victoria (FRV)
• Country Fire Authority (CFA)
• Victoria State Emergency Service (VICSES)
• Triple Zero Victoria
• Emergency Management Victoria
• Forest Fire Management Victoria
• State Control Centre
• Emergency Recovery Victoria

The levy includes a fixed charge payable by all property owners, plus a variable levy which is calculated based on your land classification and Capital Improved Value (CIV) of your property.

The fixed charge component of the Emergency Services and Volunteers Fund Levy is determined based on your property's classification, which is identified using the Australian Valuation Property Classification Code (AVPCC). This code is assigned by the Valuer-General Victoria and reflects the primary use of your property (such as residential, commercial, industrial, or primary production). The AVPCC influences both the fixed and variable charges of the Emergency Services and Volunteers Fund Levy.

In Victoria, councils act as collection agency for the Emergency Services and Volunteers Fund Levy. This means they are responsible for including the Emergency Services and Volunteers Fund Levy on rates notices and collecting the funds from ratepayers.

Council is required under the Emergency Services and Volunteer Fund Act 2012 to collect this levy on behalf of the Victorian Government. In other words, Council must collect the levy by law.

Pensioner and Veteran Concession: Eligible concession cardholders may be entitled to a State Government funded $50 concession on the Emergency Services and Volunteers Fund Levy. You can apply for this by completing a Municipal Rates Concession application.

Single Farming Enterprise Exemption: Farmers who own or occupy multiple parcels of farmland used as a single farming enterprise may be eligible to pay the fixed charge only once for the entire enterprise. This exemption applies solely to the fixed charge component of the Emergency Services and Volunteers Fund Levy, not the variable charge.

Volunteer Rebate: Active volunteers and life members of the Country Fire Authority (CFA) and Victoria State Emergency Service (VICSES) may be eligible for a rebate on their Emergency Services and Volunteers Fund Levy liability for their principal place of residence or farm. This rebate is administered by the State Government and acknowledges the vital contributions of emergency service volunteers.

For the volunteers rebate criteria and application process please visit: service.vic.gov.au/evrs