531Q Entitlement to use a parking space.

(1) An employee shall be regarded as having an entitlement to use a parking space for the purposes of this Part where any one or more of the following circumstances apply:

(a) the employee holds or has been issued with an authorisation in the form of a badge, permit, sticker or any other form of authorisation to use a parking space or is otherwise given permission (including oral permission) to use a parking space;

(b) the employee holds or has been issued with any form or means of access to a parking space;

(c) the employee has been allocated a dedicated parking space;

(d) the employee has been allocated a parking space on a shared basis or other similar arrangement;

(e) the availability of a parking space to the employee is on the basis of a system commonly known as on a first-come — first-served basis.

(2) (a) An employee shall not be regarded as having an entitlement to use a parking space for the purposes of this Part where the use of the space by the employee arises as a result of authorisation, permission or access occasionally given to the employee and the total number of days—

(i) covered by such authorisation, permission or access, and

(ii) of actual use of the space by the employee,

is not more than 10 days in a year of assessment.

(b) For the purposes of paragraph (a)—

(i) authorisation, permission or access given for part of a day shall be regarded as given for a full day, and

(ii) use of a parking space for part of a day shall be regarded as use of the space for a full day.

(3) An employee shall cease to be regarded as having an entitlement to use a parking space for the purposes of this Part where—

(a) (i) he or she disclaims, in writing or in an electronic format, entitlement to use a parking space, as referred to in subsection (1), or

(ii) the entitlement to use a parking space lapses or such entitlement is withdrawn,

(b) if relevant, the employee returns to the employer, or to the person who provides the parking space as appropriate, either or both the form of authorisation and the form or means of access which he or she holds or which was issued to him or her, and

(c) the employee ceases to use a parking space provided directly or indirectly by his or her employer.

(4) For the purposes of subsection (1)(a), permission to use a parking space shall be regarded as given to an employee where an employer enters into an arrangement or agreement with the employee or any other person whereby a parking space is provided for the use of the employee.