Revenue Note for Guidance

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Revenue Note for Guidance

531P Urban areas to which parking levy applies and making of orders by the Minister


This section deals with the making of orders by the Minister for Finance to include the designation of areas and the commencement of the parking levy in those areas.


(1) This section provides the Minister for Finance with the power to:

  • designate an area to be an urban area for the purposes of application of the parking levy. However, such designation is confined to areas which are within the administrative areas of relevant local authorities i.e. the city councils of Cork, Dublin, Galway, Limerick and Waterford,
  • prescribe a body to be a State authority for the purposes of Part 18B, and
  • provide for the date from which Part 18B comes into effect.

(2) Any order made by the Minister under subsection (1) must be laid before Dáil Éireann after it is made.

Relevant Date: Finance Act 2021