Workplace parking places
411.Section 71 defines what constitutes a workplace parking place for the purposes of Part 7. A workplace parking place may be taken to be provided at premises if it is a parking place occupied by a “relevant person”. This includes a person providing the parking place, a person who has arranged with another person for the provision of that parking place, or a company associated with a person falling into either of those categories. Spaces occupied by workers, agents, suppliers, business customers and business visitors of a relevant person will also be workplace parking places, as will parking places occupied by a person attending a course of education or training provided by a relevant person and parking places occupied by members of bodies whose affairs are controlled by its members.
412.Only parking places occupied at premises for the purpose of attending a place of business carried on by a relevant person at or near those premises will be workplace parking places. Parking places for non-business parking are not included. Business for these purposes includes: any trade, profession, vocation or undertaking, the functions of any holder of a public office, the provision of education or training, and the functions or activities of the Scottish Administration, a Government department, a local authority or another statutory body. The provisions do not cover, for example, parking for customers of supermarkets and the levy would not be applied in this case. The Scottish Ministers have a power under subsection (5) by regulations to add, remove or vary the circumstances in which a workplace parking place is provided.
