SCHEDULES

SCHEDULE 24 Workplace parking levy

Provision of workplace parking places

I13

1

For the purposes of this Schedule and section 296 of this Act, F1a workplace parking place is provided at any premises at any time if a parking place provided at the premises is at that time 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

F2d

where a body whose affairs are controlled by its members is a relevant person, by a member of the body engaged in the carrying on of any business of the body,

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—

  • “business” includes—

    1. a

      any trade, profession, vocation or undertaking;

    2. b

      the functions of any office holder;

    3. c

      the provision of any course of education or training; and

    4. d

      the functions of, or any activities carried on by, a government department, local authority or other statutory body;

  • “business customer”, in relation to a relevant person, means a client or customer of the relevant person who is attending at the premises of the relevant person for the purposes of a business carried on by that client or customer;

  • “business visitor”, in relation to a relevant person, means an individual who—

    1. a

      in the course of his employment, or

    2. b

      in the course of carrying on a business or for the purposes of a business carried on by him,

    is visiting the relevant person or any premises whose occupier is the relevant person;

  • “supplier”, in relation to a relevant person, means—

    1. a

      a person supplying, or seeking to supply, goods or services to the relevant person for the purposes of a business carried on by the relevant person; or

    2. b

      any agent or sub-contractor of such a person.