Part 4Employment income: exemptions
Chapter 3Exemptions: other transport, travel and subsistence
237Parking provision and expenses
1
F2No liability to income tax arises in respect of the provision of workplace parking for an employee.
2
No liability to income tax arises by virtue of the payment or reimbursement of expenses incurred in connection with the provision for or the use by an employee of workplace parking.
3
In this section “workplace parking” means—
a
a F1parking space for a car or van,
b
a motor cycle parking space, or
c
facilities for parking a cycle other than a motor cycle,
at or near the employee’s workplace.