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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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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.

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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.