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 2021 annual return showing the car park has 90 parking spaces.
The congestion levy liability for 2021 is $133,200 (90 spaces x $1480 levy amount).
Levy with exempt spaces
An operator of a public car park in the category 1 levy area lodges their 2021 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 $399,600 (270 leviable spaces x $1480 levy amount).
Levy with concession
An operator of a public car park in the category 1 levy area lodges their 2021 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 2020 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 2020. 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 $214,053 congestion levy payable for the 2021 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 $1480 (levy amount) = $214,600
Step 2: Calculate the concessions
Concession for bicycle storage
- Divide annual levy amount ($1480) by 365 = $4.05.
- 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 ($4.05 x 60) = $243 concession.
Concession for disabled parking space
- Divide annual levy amount ($1480) by 365 = $4.05.
- 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 ($4.05 x 75) = $304 concession.
Add the concessions
- $243 + $304 = $547
Step 3: Subtract the total concessions from the initial levy liability
- $214,600 - $547 = $214,053 (total levy payable).
