Skip to Content
State Revenue Office
Log in

Calculate your levy (public car parks)

Examples of levy calculations with exemptions and concessions.

Key information

Here are examples of how to calculate the congestion levy 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 2027 annual return showing the car park has 90 parking spaces.

The congestion levy liability for 2027 is $282,600 (90 spaces × $3,140 levy amount).

Levy with exempt spaces

An operator of a public car park in the category 1 levy area lodges their 2027 annual return showing:

  • the car park has 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 2027 is $847,800 (270 leviable spaces × $3,140 levy amount).

Levy with concession

An operator of a public car park in the category 1 levy area lodges their 2027 annual return showing:

  • the car park has 150 parking spaces
  • 5 of these parking spaces are exempt as they are permanently designated as disabled parking spaces.

The operator also lodges a claim form showing:

  • 3 spaces were unavailable for 20 days in 2026 as they were converted into bicycle storage. The operator claims a concession on these 3 spaces for 20 days of the year
  • a sixth disabled parking space was created in mid-October 2026. This space was previously an leviable parking space. The operator claims a concession on this space for 75 days of the year.

Based on this information, the congestion levy payable for the 2027 assessment year is calculated as follows. Amounts have been rounded.

Step 1: Calculate the initial levy liability

  • 150 parking spaces minus 5 exempt spaces = 145 leviable parking spaces
  • 145 × $3,140 (levy amount) = $455,300

Step 2: Calculate the concessions

Concession for bicycle storage

  • Divide annual levy amount ($3,140) by 365 = $8.60 (daily levy amount).
  • Multiply the number of spaces claimed for bicycle storage by the number of days claimed during the year (3 × 20 = 60).
  • Calculate the concession by multiplying the daily levy amount by the number of days claimed for concession ($8.60 × 60) = $516 concession.

Concession for disabled parking space

  • Divide annual levy amount ($3,140) by 365 = $8.60 (daily levy amount).
  • Multiply the number of spaces claimed for disabled parking by the number of days claimed during the year (1 × 75 = 75).
  • Calculate the concession by multiplying the daily levy amount per day by the number of days claimed for concession ($8.60 × 75) = $645 concession.

Add the concessions

  • $516 + $645 = $1,161.

Step 3: Subtract the concessions from the initial levy liability

  • $455,300 – $1,161 = $454,139 (total levy payable).
Updated: 29 October 2026