SCHEDULES
SCHEDULE 24 Workplace parking levy
Interpretation
I11
1
In this Schedule, except where the context otherwise requires—
“borough scheme” means any licensing scheme other than a TfL scheme;
“contract of employment” means a contract of service or apprenticeship, whether express or implied, and (if express) whether oral or in writing;
“controlled vehicle” shall be construed in accordance with paragraph 5 below (but subject to any provision made by, or by regulations made by virtue of, any other provision of this Schedule);
“employed” means employed under a contract of employment;
“employee” means a person employed under a contract of employment;
“licence” means a licence authorising the parking of a maximum number of controlled vehicles at any one time in parking places provided at the licensed premises F1by the occupier of those premises; and “licensed unit” means each unit comprised in that maximum number;
“licensed premises”, in the case of any licence, means the premises to which the licence relates;
“licensing area” means an area to which a licensing scheme applies;
“licensing authority” means an authority which is the maker of a licensing scheme;
“licensing scheme” means a scheme for the licensing of persons providing workplace parking places at premises in an area designated in the scheme;
“motor vehicle” has the same meaning as in section 295 of this Act;
“net proceeds”, in relation to a licensing scheme F2and a financial year, means the amount (if any) by which—
a
the amounts received under or in connection with the scheme which are attributable to the financial year, exceed
b
the expenses incurred for or in connection with the scheme which are so attributable;
F3“occupier”, in relation to any premises, means the person who is the occupier for the purposes of non-domestic rates;
“penalty charge” has the same meaning as in paragraph 18 below;
“penalty charge notice” means notice of a penalty charge;
“prescribed” means specified in, or determined in accordance with, regulations;
“regulations” means F4(except where otherwise provided)regulations made by the Secretary of State;
“relevant transport purpose” means any purpose which directly or indirectly facilitates the implementation of any policies or proposals set out in the Mayor’s transport strategy;
“TfL scheme” means a licensing scheme made by Transport for London;
“workplace parking place” means a parking place provided and occupied as mentioned in paragraph 3 below.
F52
For the purposes of this Schedule—
a
the amounts received under or in connection with a licensing scheme, and
b
the expenses incurred for or in connection with such a scheme,
and the extent to which they are attributable to any financial year, shall be determined in accordance with regulations under this sub-paragraph.
3
Any reference in this Schedule to a class of motor vehicles is a reference to a class defined or described by reference to any characteristics of the motor vehicles or to any other circumstances whatsoever.
4
For the purposes of this Schedule—
a
the City of London shall be treated as if it were a London borough;
b
the Common Council shall be treated as if it were the council for a London borough; and
c
the Inner Temple and the Middle Temple shall be treated as forming part of the City.