Below is an example of how the congestion levy is calculated for a public car park located in the category 1 levy area. The same rules apply to public car parks in the category 2 levy area using the category 2 levy area rate.
Levy with no exempt spaces and no concession
An operator of a public car park in the category 1 levy area lodges their 2025 annual return showing the car park has 90 parking spaces.
The congestion levy liability for 2025 is $157,500 (90 spaces × $1,750 levy amount).
Levy with exempt spaces
An operator of a public car park in the category 1 levy area lodges their 2025 annual return showing the following:
- the car park has a total of 280 parking spaces
- 10 of the parking spaces are exempt as they are set aside for use by police and ambulance vehicles.
The congestion levy liability for 2025 is $472,500 (270 leviable spaces × $1,750 levy amount).
Levy with concession
An operator of a public car park in the category 1 levy area lodges their 2025 annual return showing the following:
- the car park has a total of 150 parking spaces
- five of these parking spaces are exempt as they are permanently designated as disabled parking spaces.
Additionally, the operator lodges a claim form, which shows:
- three spaces were unavailable for 20 days in 2024 as they were converted into bicycle storage. A concession is claimed on these 3 spaces for 20 days of the year
- a sixth disabled parking space was created in mid-October 2024. This space was previously an ordinary leviable parking space. A concession is claimed on this space for 75 days of the year.
Based on this information, the congestion levy payable for the 2025 assessment year is calculated (amounts have been rounded) as follows:
Step 1: Calculate the initial levy liability
- 150 parking spaces minus 5 exempt spaces = 145 leviable parking spaces
- 145 × $1,750 (levy amount) = $253,750.
Step 2: Calculate the concessions
Concession for bicycle storage
- Divide annual levy amount ($1,750) by 365 = $4.79 (rounded).
- Multiply spaces claimed for bicycle storage by number of days claimed over year (3 × 20 = 60).
- Calculate concession by multiplying the levy amount per day by number of days claimed for concession ($4.79 × 60) = $287 concession (rounded).
Concession for disabled parking space
- Divide annual levy amount ($1,750) by 365 = $4.79 (rounded).
- Multiply space claimed for disabled parking space by number of days claimed over year (1 × 75 = 75).
- Calculate concession by multiply levy amount per day by number of days claimed for concession ($4.79 × 75) = $359 concession (rounded).
Add the concessions
- $287 + $359 = $646.
Step 3: Subtract the total concessions from the initial levy liability
- $253,750 – $646 = $253,104 (total levy payable).
