Expenses and benefits: car parking charges
As an employer covering the cost of parking charges for your employees, you have certain tax, National Insurance and reporting obligations.
Parking charges include the cost of your employees’ parking at or near your workplace, and parking on business journeys.
A business journey is:
- a trip made as part of work, eg a service engineer travelling to an appointment
- a trip to a temporary workplace
There are different rules if you provide your employee with a parking space directly.