EIM01030 - Employment income: car parking facilities at or near the employee's workplace
Section 237 ITEPA 2003
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 employee바카라 사이트s workplace is not chargeable to tax.
For the meaning of 바카라 사이트at or near the employee바카라 사이트s workplace바카라 사이트 see EIM21685.
The provision of workplace parking as a benefit, or by way of vouchers or credit tokens, is also exempt from tax. See EIM21685 and EIM16100.