This form should be used by car park owners who wish to claim a concession in relation to their Congestion Levy Annual Return.
This form has been replaced with an online SmartForm. PDF versions of this forms will not be accepted beyond 30 September 2017.
1. The concession
The amount of levy payable on a space, in either a public or private car park, will be reduced by the same proportion of the days in the calendar year during which the space was incapable of use, exempt, or did not exist.
Examples of the operation of the concession:
A leviable parking space in a private car park is set aside for emergency vehicle parking for all of March. It is also incapable of being used from 1 July to 30 September because of building works. The total of those periods is 123 days. The amount of the concession will be calculated by multiplying the full Levy by 123/365. This amount will be subtracted from the Levy otherwise payable on the space.
A parking space in a public car park comes into existence on 1 June. It is a leviable parking space for the rest of that calendar year except for the month of September, when it is used as a loading bay. Therefore, the space did not exist, or was exempt, for a total of 181 days in that calendar year. The amount of the concession will be calculated by multiplying the full Levy by 181/365. This amount will be subtracted from the Levy otherwise payable on the space.
2. Availability of concession
A concession is a reduction in the amount of Levy payable for a space and is available where, for part of a calendar year, a parking space in a:
Public car park is:
- Exempt, or
- Does not exist as a parking space
Private car park is:
- Exempt, or
- Incapable of being used e.g. because the parking spaces and offices are leased as a whole but there was no tenant, or the landlord carries out building works in the car park, or
- Does not exist as a car park
Please note: For private car parks, each individual space must be unavailable for more than 30 days (the days do not need to be consecutive) in a calendar year in order for the concession to apply. You cannot aggregate several car parking spaces and use an average figure for number of days that spaces are unavailable to ascertain if the concession applies.
3. Concession calculation
Number of concession spaces
Provide the total number of spaces for which the concession is claimed. If the car park has both public and private spaces, please provide separate totals for each.
Number of days for which the concession is claimed
Provide the number of days claimed for each space.
Detail the reason for the concession for each space.
Example: if you are claiming a concession on 6 spaces, provide the details in the following manner:
|No. of concession space||No. of days for which concession is claimed||Car park type (public/private)||Reason for concession|
|4||60 days each||public||Set aside for residential parking|
|2||120 days each||private||Could not be used (landlord works)|