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HMRC internal manual

Employment Income Manual

Employment income: car parking facilities at or near the employee's workplace

Section 237 ITEPA 2003

Any payment or reimbursement of expenses in connection with the provision for, or use by, an employee of a car parking space at or near the employee’s workplace is not chargeable to tax.

For the meaning of “at or near the employee’s workplace” see EIM21685.

The provision of workplace parking as a benefit, or by way of vouchers or credit tokens, is also exempt from tax. See EIM21685 and EIM16100.