Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

531R Provision of parking space by employer


A key feature of the parking levy is that it will apply where the employer provides, either directly or indirectly, a parking space for use by an employee. This section sets out the circumstances in which a parking space will be regarded as provided directly or indirectly by the employer.


The circumstance referred to above are:

a) direct provision on, at or in a premises owned or occupied by the employer,

b) indirect provision on, at or in a premises owned or occupied by a person connected (within the meaning of section 10) with the employer,

c) the employer enters into an arrangement or agreement with the employee or any other person whereby a parking space is provided to the employee.

Additionally, paragraph (d) of the section covers situations in the public sector where the employer for the purposes of the Tax Acts i.e. the person who pays a public sector employee’s salary, may not be the provider of a parking space to that person. This arises, for example, in the education area where the Department of Education pays the salaries of certain teachers and other employees while an individual school provides the parking. In that situation, the Department is deemed to be the provider of the parking space for the purposes of the section.

Relevant Date: Finance Act 2021