Revenue Note for Guidance

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Revenue Note for Guidance

531T Charge to parking levy

This section provides that, subject to the exemptions in section 531S, a parking levy will apply where an employee has an entitlement to use a parking space in a designated urban area and the space is provided directly or indirectly by his or her employer. [See sections 531Q and 531R for information on the circumstances covered by these terms]

Relevant Date: Finance Act 2021