(1) The Revenue Commissioners are responsible for collection of the parking levy.

(2) The PAYE regulations apply in relation to the parking levy.

Revenue may also estimate unpaid parking levy for an income tax month (section 989) or year (section 990). Unpaid parking levy is subject to interest (section 991) and levy may be paid by direct debit.

(3) An employer who has underpaid must pay the amount underpaid to the Collector-General. In the case of overpayment, the Collector-General must repay the employer.

(4) An employer must state:

• the total number of employees who were subject to the income levy in the tax year, and
• the total parking levy deducted from employees during the year.