Revenue Note for Guidance
531S Exemption for certain persons
This section provides for certain exemptions from the parking levy.
The parking levy will not apply to:
- an employee who holds a valid disabled person’s parking permit,
- the use of a parking space by an employee of a State or civil emergency service where that use relates solely to a response (required of the employee by the employer) to an emergency situation,
- to occasional use of a parking space by a retired person where the space continues to be made available by the person’s former employer.
Relevant Date: Finance Act 2021