PART 18B

Parking Levy in Urban Areas

531O Interpretation (Part 18B).

In this Part—

“car” means a mechanically propelled road vehicle designed, constructed or adapted for the carriage of the driver or the driver and one or more other persons, other than—

(a) a motor-cycle (within the meaning of section 121),

(b) an official vehicle,

(c) a van (within the meaning of section 121A) where an employee is required by the employer to use the van in the performance of the duties of his or her office or employment, or

(d) a vehicle, other than a van, of a type not commonly used as a private vehicle and unsuitable to be so used;

“disabled person’s parking permit” means a permit granted in accordance with Article 43 of the Road Traffic (Traffic and Parking) Regulations 1997 (S.I. No. 182 of 1997);

“emoluments” means emoluments to which Chapter 4 of Part 42 applies;

“employee” has the same meaning as it has for the purposes of the PAYE Regulations;

“employer” has the same meaning as it has for the purposes of the PAYE Regulations;

“entitlement to use a parking space” shall be construed in accordance with section 531Q;

“fire authority” has the same meaning as it has for the purposes of the Fire Services Act 1981;

“maternity leave” means the period of leave referred to in section 8 (as amended by section 2 of the Maternity Protection (Amendment) Act 2004 and by the Maternity Protection Act 1994 (Extension of Periods of Leave) Order 2006) of the Maternity Protection Act 1994;

“mechanically propelled road vehicle” includes a vehicle the means of propulsion of which is electrical or partly electrical and partly mechanical;

“Minister” means the Minister for Finance;

“net emoluments” means emoluments (less allowable contributions (within the meaning of Regulation 41 of the PAYE Regulations)) after the deduction, in accordance with—

(a) the PAYE Regulations, of income tax,

(b) the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), of a contribution within the meaning of those regulations,

(c) the Health Contributions Regulations 1979 (S.I. No. 107 of 1979), of a health contribution, and

(d) Part 18A (as inserted by the Finance (No. 2) Act 2008), of income levy;

“official vehicle” means a vehicle which is owned or provided by the State or by a State authority where an employee of the State or of such an authority is required by the employer to use the vehicle in the performance of the duties of his or her office or employment;

“parking levy” means the tax, provided for in section 531T, on an entitlement to use a parking space in an urban area;

“parking space” means any area or part of an area on, at, or in which it is possible to park a vehicle and includes any part of a building, erection or structure (including a moveable structure);

“PAYE Regulations” means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);

“personal public service number” has the same meaning as in section 262 of the Social Welfare Consolidation Act 2005;

“public sector employee” means a person whose emoluments are paid, funded or partly funded directly or indirectly by the State;

“relevant local authority” means the city council (within the meaning of section 2 of the Local Government Act 2001) of Cork, Dublin, Galway, Limerick or Waterford;

“State authority” means the Garda Síochána, the Defence Forces, the Health Service Executive (in so far as it relates to the ambulance service), the Revenue Commissioners (in so far as it relates to the Customs service), a fire authority or such other body as may be prescribed by order of the Minister under section 531P(1);

“urban area” means an area or areas designated by order of the Minister under section 531P(1);

“year of assessment” means a calendar year.