Car park owners and operators can apply for a part-year concession on parking spaces for a levy year in certain circumstances.
Different conditions apply for parking spaces located in public and private car parks.
Private car parks
Private car park owners can claim a part-year concession for a levy year if, for more than 30 days in the preceding levy year, a parking space:
- was an exempt parking space
- was not capable of being used as a parking space, or
- did not exist as a parking space.
The 30 days do not have to be consecutive.
Public car parks
Public car park owners and operators can claim a part-year concession if, for any period in the preceding levy year, a parking space:
- was an exempt parking space, or
- did not exist as a parking space.
COVID-19 restrictions
A State of Emergency was declared in Victoria in March 2020. The Victorian Government then issued the Stay at Home Directions and Restricted Activity Directions (which are collectively referred to as COVID-19 Government Directions).
The Stay at Home Directions were designed to limit interactions between people by restricting the circumstances in which they could leave their home.
The Restricted Activity Directions were designed to restrict the operation of certain businesses in order to limit the spread of COVID-19. The Restricted Activity Directions that were in force for 82 days from 6 August 2020 until 26 October 2020 made it unlawful to operate a car park, other than to support permitted workers and industries.
Claiming a concession as a result of the COVID-19 Government Directions
Public car park owners
A car parking space did not cease to ‘exist as a parking space’ as a result of the restrictions imposed by the COVID-19 Government Directions. Car parking spaces retained their ‘essence’ as parking spaces even when restrictions were imposed by the COVID-19 Government Directions in 2020.
Therefore, public car park owners/operators are not eligible to claim a part-year concession for the 2021 levy year on the basis that a car parking space did not exist as a parking space as a result of these restrictions.
Private car park owners
The Commissioner of State Revenue has determined that a parking space in a private car park was ‘not capable of being used’ as a parking space during the period 6 August 2020–26 October 2020 if it was unlawful to use the car park as a result of the Restricted Activity Directions.
Therefore, private car park owners are eligible for a part-year concession for the 2021 levy year if it was unlawful to use a parking space in their car park for more than 30 days as a result of the Restricted Activity Directions that were in force from 6 August 2020–26 October 2020.
Claiming a concession:
- You can claim a concession for the 2021 levy year on this basis for a maximum of 82 days (from 6 August 2020 until 26 October 2020).
- You cannot claim a part-year concession for any other period during the 2021 levy year on the basis that your car park was not capable of being used as a parking space as a result of the restrictions imposed by any other COVID-19 Government Directions. The restrictions imposed by those COVID-19 Government Directions did not make it unlawful to operate a car park and accordingly did not render a parking space in a car park as not capable of being used as a parking space.
Private car park owners – how to claim a part-year concession as a result of the Restricted Activity Directions
If you are an eligible private car park owner, you may apply to claim the concession because of the Restricted Activity Directions by lodging an objection to your 2021 levy assessment.
When lodging an objection to your 2021 levy assessment, you must include the following information:
- the number of leviable parking spaces;
- the period for which you are claiming the part-year concession; and
- evidence that your private car park did not operate during the claimed period because of the Restricted Activity Directions that were in force from 6 August 2020 until 26 October 2020.
The maximum period a private car park owner can claim a concession for the 2021 levy year because of any COVID-19 restrictions is 82 days.
Your refund
If you have paid or partially paid your 2021 levy assessment and we allow or partially allow your objection, we will refund you any overpaid levy including interest calculated at market rates.
Refunds will be paid by electronic funds transfer (EFT) into your nominated bank account.
