Tuesday, 14 December 2010
Department of Finance
Question 106: To ask the Minister for Finance the details of the new parking levy announced earlier this year; if this will be coming into place in January 2011 as earmarked, or if this has been delayed; the location at which companies with large numbers of employees will be able to access more information on the proposed roll-out; and if he will make a statement on the matter. [47237/10]
The introduction of the car parking levy has been the subject of a considerable degree of work undertaken by officials in my Department, the Revenue Commissioners and the Department of the Environment, Heritage and Local Government.The necessary preparatory work has now been completed and I am currently considering a date for the commencement of the levy. An employee will be liable to the levy where he or she has an entitlement to use a parking space for the parking of a vehicle covered by the levy, the parking space is provided directly or indirectly by the employer, and the parking space is located in an area designated by the Minister for Finance, initially within Dublin city. This will be extended to other urban areas at a later date. The levy is â¬200 per annum, in general.
A reduced levy applies where car parking spaces are shared between employees provided that the ratio of employees to each car parking space is 2:1 or more. In these circumstances, the levy for employees with an entitlement to park will be reduced to â¬100. Where an employee's normal pattern of work is on the basis of part-time or job-sharing arrangements, then the levy amount payable is reduced pro-rata, but not below a minimum of 50 per cent of the amount otherwise due. A reduction in the levy can also apply in the case of shift workers. There are exemptions for disabled persons, employees of the emergency services, and for occasional use of a parking space, including by retired employees.
The scheme will require the employer to deduct the levy from the employee through the payroll system and return the levy to Revenue. Deductions of the levy will be spread throughout the year in line with the frequency of salary payments. The Revenue Commissioners have published a guidance document covering implementation of the levy, this is available on www.revenue.ie.