Revenue Note for Guidance

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Revenue Note for Guidance

531X Records and regulations


This section sets out minimum requirements for employers in terms of keeping records in relation to the operation of the parking levy, with provision for expanding on these requirements by way of Revenue regulations, if necessary.


(1) The record requirements specified in respect of each year are:

  • details of the locations at which parking spaces are provided for the use of employees,
  • the name and personal public service number of each employee who has an entitlement to use a parking space,
  • the name and personal public service number of each employee who ceases to have an entitlement to use a parking space and the date such entitlement ceases,
  • the name and personal public service number of each employee who has an exemption by virtue of holding a disabled person’s parking permit, and
  • such other records as may reasonably be required which are specified in any regulations made by the Revenue Commissioners.

(2) Where the circumstances referred to in section 531R(d) apply (i.e. in the State sector where the person who pays wages/salary is not the same as the provider of the parking space), then the person who provides the parking spaces must:

  • keep all of the records which are referred to in subsection (1), and
  • transmit to the employer (i.e. the person who pays the emoluments of the public sector employees), on a timely basis, whatever details are necessary in order that such employer can make appropriate levy deductions from the employees

(3) The Revenue Commissioners may make regulations in relation to the administration and implementation of the parking levy including, in particular, in relation to:

  • the keeping of records, and
  • the transmission, in accordance with subsection (2), of details to employers by persons who provide parking spaces to public sector workers.

(4) The definition of “records” in section 903 is to be treated as including the records referred to in subsections (1) and (2) of this section. Section 903 deals with Revenue powers in relation to inspection of employers’ records.

Relevant Date: Finance Act 2021