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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531S Exemption for certain persons.

The parking levy provided for under this Part shall not apply—

(a) to an employee who is the holder of a valid disabled person’s parking permit,

(b) to the use of a parking space by an employee of a State or civil emergency service where the use of that space relates solely to a response, required of the employee by the employer, to an emergency situation, or

(c) to occasional use of a parking space by a retired person where that person’s former employer or, where section 531R(d) applies, the person who provided the parking space to the retired person before he or she retired, continues to make a parking space available to him or her.




Inserted by F(No.2)A08 s3(1)(a). This section is deemed to have come into force and takes effect as on and from 1 January 2009.