SCHEDULES

SCHEDULE 24 E+W+S Workplace parking levy

Provision of workplace parking places E+W+S

3 (1) For the purposes of this Schedule and section 296 of this Act, [F1 a 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— E+W+S

(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

[F2 (d) 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—

  (a)

  any trade, profession, vocation or undertaking;

  (b)

  the functions of any office holder;

  (c)

  the provision of any course of education or training; and

  (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—

  (a)

  in the course of his employment, or

  (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—

  (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

  (b)

  any agent or sub-contractor of such a person.

Textual Amendments

F1 Words in Sch. 24 para. 3(1) substituted (E.W.) (1.2.2001 (E.) and otherwiseprosp.) by 2000 c. 38, ss. 199, 275(1), Sch. 13 para. 21(a) (with s. 196); S.I. 2001/57, art. 3(2), Sch. 3 Pt. I (subject to savings in Sch. 3 Pt. II)

F2 Sch. 24 para. 3(1)(d) substituted (E.W.) (1.2.2001 (E.) and otherwiseprosp.) by 2000 c. 38, ss. 199, 275(1), Sch. 13 para. 21(b) (with s. 196); S.I. 2001/57, art. 3(2), Sch. 3 Pt. I (subject to savings in Sch. 3 Pt. II)

Commencement Information

I1 Sch. 23 para. 3 wholly in force at 3.7.2000; Sch. 24 para. 3 not in force at Royal Assent see s. 425(2); Sch. 24 para. 3 in force for certain purposes at 8.5.2000 and at 3.7.2000 in so far as not already in force by S.I. 2000/801, art. 2(2)(b)(c), Sch. Pts. 2, 3