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Tax and reporting rules for employers providing parking spaces

• Overview

  As an employer providing parking spaces for your employees, you have…

• What's exempt

  You don’t have to report or pay anything to HM Revenue and Customs (HMRC)…

• What to report and pay

  If the parking spaces you provide aren’t exempt, you may have to report…

• Technical guidance

  The following guides contain more detailed information: car parking near…

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Updated: 11 April 2023

Find out when transactions involving land and buildings are exempt from VAT.

• Updated: 31 December 2020

Answers to frequently asked questions on Approved Document S, which sets standards for installation of electric vehicle charge points or cable routes.

• Updated: 17 April 2023

• Updated: 14 December 2018

• Updated: 5 December 2023

Your council has information on parking permit schemes in your area

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

Provides an introduction to data sharing, explaining why local authorities should share transport data and what open data means.

• Updated: 28 March 2023

Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.

• Updated: 18 May 2022