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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531T Charge to parking levy.

Subject to section 531S, where—

(a) an employee has an entitlement to use a parking space in an urban area for the parking of a car, and

(b) such space is provided directly or indirectly by his or her employer,

then a tax to be known as “parking levy” shall be charged, levied and paid in accordance with this Part in relation to such entitlement.




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.