(1) The parking levy is €200 per employee per annum.

(2) If a person shares on a first-come, first-served basis, and the ratio of employees to shared spaces is less than 2 to 1, the levy is €200 each.

If the ratio of employees to shared space is greater than 2 to 1, the levy is €100 each.

(3) Where a person job-shares, the parking levy is scaled back in proportion his working hours per week or year bear to the full working week or year. However, the levy may not be less than €200 (or €100 where appropriate).

(4) The levy is scaled back in proportion to the part of the year for which the entitlement exists.

(5) In the case of a person on maternity leave, entitlement to use the space for the maternity leave period, and the 10 weeks prior to taking such leave, is ignored.

(6) If a person starts (or finishes) work after 9p.m., or before 7a.m., the "unsocial" hours are ignored in calculating his entitlement to use the space.