Income Tax (Earnings and Pensions) Act 2003 section 237

Parking provision and expenses

Section 237 provides an exemption from income tax for employees who are provided with workplace parking or who have parking expenses paid or reimbursed by their employer.

• No income tax arises on the provision of workplace parking for an employee
• No income tax arises on the payment or reimbursement of expenses connected with providing or using workplace parking
• Workplace parking covers parking spaces for cars, vans, motor cycles, and facilities for parking bicycles, at or near the employee's workplace
• The exemption applies only to parking at or near the actual place where the employee works, not to parking at other locations