The levy is based on the use of parking spaces in the preceding calendar year. For example, the 2020 levy assessment is calculated based on use of parking spaces during the 2019 calendar year.
A parking space may be exempt from the congestion levy, depending on who owns it or how it is used.
To apply for an exemption, the occupant of the parking space must complete the claim form and return it directly to the car park owner/operator, not the State Revenue Office. You retain the form provided by the occupant for your records and you indicate the applicable exemption on your annual return.
Note: This is not required if the occupant has already provided you with a written claim for exemption which confirms the relevant exemption criteria have been satisfied.
Levy assessments are issued in mid-March.
Gather required information
The following information is needed to complete the Congestion Levy Exemption Claim Form 1, but refer to the form for specific instructions:
- Your business details, including ABN/ACN and State Revenue Office customer numbers.
- Addresses of any car park spaces on which an exemption is being claimed.
- The type and number of exemptions being claimed.
Occupant completes claim form and sends it to car park owner
The claim form must be completed on screen, then printed and signed by the occupant.
The occupant should send the completed claim form to the car park owner for their records.
Car park owner retains claim form
The claim form should be retained by the car park owner.
The claim form can be provided to us, when requested, in order to validate the car park owner's claim for an exemption.