This form is used by car park owners wanting to claim a concession in relation to their Congestion Levy Annual Return.
1. The concession
The amount of levy payable on a space in either a public or private car park will be reduced by the same proportion of the days during which the space was incapable of use, was exempt, or did not exist in a calendar year.
Examples of how the concession works:
A leviable parking space in a private car park was set aside for emergency vehicle parking for all of March and was incapable of being used from 1 July to 30 September because of building works - together, a total of 123 days. The concession is calculated by multiplying the full levy by 123÷365 and subtracting this amount from the levy otherwise payable on the space.
A parking space in a public car park comes into existence on 1 June. It is a leviable parking space for the rest of that calendar year, except for the month of September when it is used as a loading bay. The space therefore did not exist or was exempt for a total of 181 days in that calendar year. The concession is calculated by multiplying the full levy by 181÷365 and subtracting this amount from the levy otherwise payable on the space.
2. Availability of concession
A concession is a reduction in the amount of levy payable for a space and is available where for part of a calendar year a parking space in a:
Public car park was:
- exempt, or
- did not exist as a parking space.
Private car park was:
- exempt, or
- incapable of being used (for example because the parking spaces and offices are leased as a whole but there was no tenant, or the landlord carries out building works in the car park), or
- did not exist as a car park.
For private car parks, each individual space must be unavailable for more than 30 days (the days do not need to be consecutive) in a calendar year in order for the concession to apply. You cannot aggregate several car parking spaces and use an average figure for the number of days that spaces were unavailable to ascertain if the concession applies.
3. Concession calculation
Number of concession spaces
Provide the total number of spaces for which the concession is claimed. If the car park has both public and private spaces, provide separate totals for each.
Number of days for which the concession is claimed
Provide the number of days claimed for each space.
Detail the reason for the concession for each space.
For example, in the form, if you are claiming a concession on six spaces, you will be asked to provide the details in the following manner:
- Number of concession spaces - 4
- Number of days for which concession is claimed - 60 days each
- Car park type (private/public) - set aside for residential parking
- Number of concession spaces - 2
- Number of days for which concession is claimed - 120 days each
- Car park type (private/public) - could not be used (landlord works)