Part year concession for parking spaces in a private car park
25 Part year concession for parking spaces in a private car park
S. 25(1) amended by No. 34/2014 s. 9(1)(a).
This section applies to a parking space in a private car park that, for a period or periods totalling more than 30 days in the year preceding a levy year—
is an exempt parking space; or
is not capable of being used or does not exist as a parking space.
S. 25(2) amended by No. 34/2014 s. 9(1)(b).
If the parking space is a leviable parking space for the levy year, the levy payable on the space for that year is to be reduced by the same proportion as the proportion of the year represented by the total of the periods referred to in subsection (1).
Example to s. 25(2) amended by No. 34/2014 s. 9(1)(c).
Example
A parking space in a private car park that is otherwise a leviable parking space is set aside for emergency vehicle parking for all of March 2014. It is also not capable of being used as a parking space from 1 July to 30 September 2014 because of building works. The total of those periods is 4 months, or 1/3 of the year. Therefore, the amount of the levy for 2015 on the space is to be reduced by 1/3 of the full levy.
This Act’s bill:Explanatory memorandumSecond reading speech
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