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—
- 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;
- a
“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;
- a
“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.
- a