Section 237 — Income Tax (Earnings and Pensions) Act 2003: Parking provision and expenses

Parking provision and expenses 237 1 No liability to income tax arises in respect of the provision of workplace parking for an employee.

2 No liability to income tax arises by virtue of the payment or reimbursement of expenses incurred in connection with the provision for or the use by an employee of workplace parking.

3 In this section “ workplace parking ” means—

a a parking space for a car or van , b a motor cycle parking space, or c facilities for parking a cycle other than a motor cycle, at or near the employee’s workplace.