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SCHEDULES

SCHEDULE 24Workplace parking levy

Provision of workplace parking places

3(1)For the purposes of this Schedule and section 296 of this Act, the cases where a person provides a workplace parking place are those cases where the person is the occupier of premises and provides at those premises a parking place which is for the time being occupied by a motor vehicle used—

(a)by a relevant person, or

(b)by an employee, agent, supplier, business customer or business visitor of a relevant person, or

(c)by a pupil or student attending a course of education or training provided by a relevant person, or

(d)where the Authority or a London borough council is a relevant person, by the Mayor or a member of the Assembly or, as the case may be, of the council,

for attending a place at which the relevant person carries on business at or in the vicinity of the premises.

(2)In this paragraph “relevant person” means—

(a)the person who provides the parking place in question;

(b)any other person with whom that person has entered into arrangements to provide the parking place (whether or not for that other person’s own use); or

(c)any person who is associated with a person who falls within paragraph (a) or (b) above.

(3)For the purposes of sub-paragraph (2)(c) above any two persons are “associated” if and only if—

(a)one is a company of which the other (directly or indirectly) has control; or

(b)both are companies of which a third person (directly or indirectly) has control.

(4)For the purposes of this paragraph—