531U Rate of charge to parking levy

Summary

This section provides for the rate of charge to the parking levy to apply in various circumstances.

Details

(1) The amount of the levy will be a flat rate of €200 for each year of assessment. This amount is to be reduced proportionately in the year in which Part 18B comes into effect where the levy applies for only part of that year.

Shared basis

(2) Where an employee has been allocated a parking space on a shared basis:

• the full amount (e.g. €200 in a full year) of the levy will apply where the ratio of employees sharing a space to a space is less than 2 to 1,
• 50 per cent (e.g. €100 in a full year) of the levy will apply where the ratio of employees sharing a space to a space is 2 to 1 or more.

Job-sharing and part-time work

(3) In the case of job-sharing and part-time work arrangements, provision is made for a reduction in the amount of the levy, determined under subsection (1) or (2), to reflect the part of the full working week or year which is worked. However, the maximum reduction possible is 50 per cent of the levy determined under subsection (1) or (2).

Entitlement for part of year

(4) A proportionate reduction in the amount of the levy, determined under subsections (1), (2) or (3), is allowed where an employee’s entitlement to park applies for only part of a year e.g. where an employee’s entitlement starts during a year or where an employee disclaims entitlement during a year.

Maternity leave

(5) The period of paid maternity leave to which an employee is entitled plus 10 weeks immediately prior to the start of such leave is to be disregarded for the purposes of calculating the amount of levy under subsection (4).

Certain shift work

(6) The part of a year in which an employee’s pattern of work requires the employee to start or finish work after 9 pm in the evening or before 7 am in the morning is to be disregarded for the purposes of the calculation of the amount of the levy under subsection (4).

Relevant Date: Finance Act 2021