On-street parking

Authorisation for parking on a public highway can only be given by a local authority in its capacity as highway authority, using powers in the Road Traffic Act 1988, Road Traffic Regulations Act 1984 or Road Traffic Act 1991. The provision by a local authority of on-street parking has, therefore, always been accepted by HMRC to be a non-business activity (¶51-025).

Charges for on-street parking are, therefore, outside the scope of VAT. This includes income from parking meters and in respect of the issue of parking permits for controlled parking zones.

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