SE01030 - Emoluments of employees and office holders: car parking facilities at or near the place of work

Section 197A ICTA 1988

Any payment or reimbursement of expenses in connection with the provision for, or use by, an employee of a car parking space at or near the place of work is not chargeable as an emolument.

For the meaning of "at or near the place of work" see SE21685.

As regards directors and employees within Part V Chapter II or where vouchers or credit tokens are used, see SE21685 and SE16100.