Under Section 8(3) of the Parking Space Levy Act 2009, "A person who, as at 1 July, is the owner of a car space in a leviable district is liable to pay the levy unless alternative arrangement with the lessee is in place".
As the owner, you are liable to pay the levy even if you don’t use it. This includes if you:
Parking space is defined in the Parking Space Levy Act 2009 as any space within the leviable district used or set aside for parking of vehicle, including vacant land.
Where an unmarked space is used, the number of liable spaces is determined by dividing the total area (in square metres) by 18 square metres. This formula takes into account access and exit lanes.
The levy does not apply if the space is part of the carriageway of any road or street open to or used by the public.
Certain types of parking spaces are exempt from the parking space levy.