(1) An employer must keep, in a permanent form, a full and true record of-

• the locations at which each parking space is provided,
• the name and PPS number of each employee who has the use of a car space,
• the name and PPS number of each employee who ceased during the year to be entitled to use a car space,
• the name and PPS number of each employee who has a valid disabled person's parking permit,
• any other details specified by Revenue in regulations.

(2) If the parking space is provided by a person who is funded by the public sector, the provider must keep, in a permanent form, a full and true record of the information in (1). He must also transmit that information in sufficient time to allow the employer to deduct the levy.

(3) Revenue can make regulations in relation to the parking levy.

(4) Revenue PAYE inspection powers apply for the purposes of the parking levy.