Car parking

Produced by Tolley in association with Philip Rutherford
Car parking

The following Employment Tax guidance note Produced by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Car parking
  • Introduction
  • Car parking facilities at or near to the employee’s workplace
  • At or near to
  • Vouchers and non-cash tokens
  • Parking fines
  • Reporting requirements
  • Interaction with salary sacrifice arrangements

Introduction

Car parking can be provided to employees in a number of ways. This guidance note examines each of the different methods in which an employer can provide this benefit.

Car parking facilities at or near to the employee’s workplace

Where an employer pays for or reimburses an employee for the costs associated with car parking at or near to the employee’s place of work, these amounts are subject to neither tax nor NIC and there are no reporting requirements associated with them.

This exemption is provided by ITEPA 2003, s 237. HMRC’s guidance is at EIM01030.

The exemption covers all vehicles, including bicycles and motorcycles.

At or near to

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