(1) An employer is liable to a penalty of €3,000 if he does not:

  • deduct or remit the levy,
  • keep proper records,
  • include details of the number of employees, and the levy deducted from them, in his P35 return.

(2) A parking provider is liable to a penalty of €3,000 if he does not:

  • keep proper records, or
  • transmit the information required by the employer in sufficient time to enable him/her to deduct the levy.

(3) The penalties for breach of PAYE regulations apply to breach of parking levy regulations.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member