Related Commentary  Related HMRC Manuals

237(1)  No liability to income tax arises in respect of the provision of workplace parking for an employee.

237(2)  No liability to income tax arises by virtue of the payment or reimbursement of expenses incurred in connection with the provision for or the use by an employee of workplace parking.

237(3)  In this section “workplace parking”  means–

(a)a parking space for a car or van,

(b)a motor cycle parking space, or

(c)facilities for parking a cycle other than a motor cycle,

at or near the employee's workplace.


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