Martin Ferris (Kerry North, Sinn Fein)
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Question 40: To ask the Minister for Finance if the €200 levy on car parking facilities provided to employees by their employers will apply to Members of the Houses of the Oireachtas; if this levy will apply to former Oireachtas Members who still have parking rights; if this levy will be reclaimable as an expense item; and if he will make a statement on the matter. [24536/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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When the levy is introduced, each employee who has an entitlement to use a parking space provided directly or indirectly by his or her employer, and in an area designated as covered by the levy, is liable to pay. It will apply to Members of the Houses of the Oireachtas who have parking in such an area.

Retired persons are exempt from the levy where a space continues to be provided to them for occasional use. However, in circumstances where a retired person is engaged in employment by his or her former employer, or indeed by any other employer, the retired person will be liable to pay the levy if the space is within a designated area.

The levy will not be reclaimable as an expense item.

Full details of the operation of the levy have been made available by the Revenue Commissioners in a Guidance Document on their website.