Gig workers can be considered independent contractors or employees, or sometimes the platform operator is classed as an employment agent. It depends on the business structure and the workers’ employment relationship. Click the arrow to read the new ‘Gig economy businesses’ page.
If the car space is included in the lease agreement, the owner cannot claim the exemption as there is a charge to use the car space. The owner must provide a copy of the lease agreement to show whether or not the car space is included.
If the car space is included in the lease agreement, the owner cannot claim the exemption as there is a charge to use the car space. The owner must provide a copy of the lease agreement to show whether or not the car space is included.
is unavailable for use as a parking space, except by the lessee
has no such lease or license in force
The exemption may be claimed for the number of days the parking space:
was not subject to a lease/licence under which a tenant had exclusive use of the space and
was not available for use except under such a lease or license.
During this period when the lot or office space is untenanted, the parking space cannot be offered to anyone otherwise the parking space will become liable.
The "unlet/unused" exemption applies to parking spaces that remain vacant or unused despite the property being advertised for lease. The owner will need to provide evidence to show attempts to lease out the property eg real estate listing.
The exemption does not apply to parking space/s intentionally left vacant or unleased.
The Regulation defines an unused casual parking space as one that is set aside for use by the public for the parking of motor vehicles (eg by a car park operator) but remains unused for that purpose.
Records must be maintained on a daily basis detailing both the number of spaces available and the number used for casual parking.
The Chief Commissioner has set out guidelines for unused casual parking space with approval of the Minister of Transport in accordance with Section 12(1)(b) of the Parking Space Levy Act which provides guidance as to whether a parking space is or is not exempt from PSL as an unused casual parking space.
Additional exemptions: category 2 districts
You may be entitled to an exemption from the parking space levy for parking spaces in Category 2 districts as follows.