Revenue Note for Guidance

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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