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 2022 annual return showing the car park has 90 parking spaces.

The congestion levy liability for 2022 is \$135,900 (90 spaces x \$1510 levy amount).

## Levy with exempt spaces

An operator of a public car park in the category 1 levy area lodges their 2022 annual return showing the following:

• the car park has a total of 280 parking spaces, and
• 10 of the parking spaces are exempt as they are set aside for use by police and ambulance vehicles.

The congestion levy liability for 2021 is \$407, 700 (270 leviable spaces x \$1510 levy amount).

## Levy with concession

An operator of a public car park in the category 1 levy area lodges their 2022 annual return showing the following:

• the car park has a total of 150 parking spaces, and
• 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 2021 as they were converted into bicycle storage. A concession is claimed on these three spaces for 20 days of the year.
• A sixth disabled parking space was created in mid-October 2021. 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 \$218,392 congestion levy payable for the 2022 assessment year is calculated as follows:

### Step 1: Calculate the initial levy liability

• 150 parking spaces minus 5 exempt spaces = 145 leviable parking spaces
• 145 x \$1510 (levy amount) = \$218,950

### Step 2: Calculate the concessions

#### Concession for bicycle storage

• Divide annual levy amount (\$1510) by 365 = \$4.14.
• Multiply spaces claimed for bicycle storage by number of days claimed over year (3 x 20 = 60).
• Calculate concession by multiplying the levy amount per day by number of days claimed for concession (\$4.14 x 60) = \$248 concession.

#### Concession for disabled parking space

• Divide annual levy amount (\$1510) by 365 = \$4.14.
• Multiply space claimed for disabled parking space by number of days claimed over year (1 x 75 = 75).
• Calculate concession by multiply levy amount per day by number of days claimed for concession (\$4.14 x 75) = \$310 concession.

#### Add the concessions

• \$248 + \$310 = \$558

#### Step 3: Subtract the total concessions from the initial levy liability

• \$218,950 - \$558 = \$218,392 (total levy payable).