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If your leviable parking space is used for a specific eligible purpose, the space may be exempt from the levy. Learn how to apply for an exemption through Parking Space Levy Online Services.
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A leviable parking space may be excluded from the levy if the way it is used meets certain exemption criteria set out in the Parking Space Levy Regulation 2019.
Only owners of the liable parking spaces and/or their authorised representatives can register for parking space levy and apply for exemptions.
When to apply for an exemption
You can apply for a parking space levy exemption when you lodge your annual return. Annual returns for parking space levy need to be lodged through Parking Space Levy Online Services by 1 September each year.
If you do not lodge your return by 1 September, an estimate assessment may be issued without any exemptions applied. This assessment may include interest and penalty tax for failing to lodge by the due date. The full amount will be due within 21 business days.
Relevant dates and assessment periods
Eligibility for exemptions is assessed based on how the leviable parking spaces were used during the previous tax year (from 1 July to 30 June).
The table below shows the relevant dates and assessment periods for each tax year. The columns are explained as follows:
Liability date - you are liable if you owned leviable parking spaces on this date
PSL tax year – you are liable for parking space levy (PSL) in this tax year (select this tax year on PSL Online Services)
Annual return due date – the deadline for your annual return
Assessment period – complete the annual return with details on how the parking spaces were used during this period.
Liability date
PSL tax year
Annual return due date
Assessment period
1 July 2026
2027 Tax Year (1 July 2026 - 30 June 2027)
1 September 2026
1 July 2025 - 30 June 2026
1 July 2025
2026 Tax Year (1 July 2025 - 30 June 2026)
1 September 2025
1 July 2024 - 30 June 2025
1 July 2024
2025 Tax Year (1 July 2024 - 30 June 2025)
1 September 2024
1 July 2023 - 30 June 2024
1 July 2023
2024 Tax Year (1 July 2023 - 30 June 2024)
1 September 2023
1 July 2022 - 30 June 2023
1 July 2022
2023 Tax Year (1 July 2022 - 30 June 2023)
1 September 2022
1 July 2021 - 30 June 2022
1 July 2021
2022 Tax Year (1 July 2021 - 30 June 2022)
1 September 2021
1 July 2020 - 30 June 2021
Example – Applying for an exemption in the 2027 annual return
Ms. Smith owns parking spaces in a leviable district that are exclusively set aside and used for an exempt purpose.
She wants to apply for a parking space levy exemption in her 2027 annual return.
Ms. Smith will need to lodge her 2027 annual return by 1 September 2026.
As part of her return, Ms. Smith needs to provide information and supporting documents to show that her parking spaces met all exemption eligibility criteria during the 2026 tax year (1 July 2025 – 30 June 2026).
What information you need to provide
When applying for an exemption, you need to:
provide details about how your leviable parking spaces were used between 1 July and 30 June of the previous tax year, and
upload documents to support your exemption claim.
The types of supporting documents you need to provide depend on the specific exemption you are claiming.
Do not upload personal documents to keep your sensitive information safe
Revenue NSW is bound by the Privacy and Personal Information Protection Act 1998 (PPIP). We are committed to protecting your personal information, so please do not upload documents which include sensitive details including:
credit card details
bank card details
bank account numbers
tax file numbers
personal and health information not required for tax administration.
Enter your client ID and correspondence ID for parking space levy
Select Continue
Your client ID and correspondence ID can be found at the top of your most recent correspondence from Revenue NSW. If you are new to parking space levy and don’t have these details, you will need to register for parking space levy.
2
Enter your submitter details
The details you provide on the ‘Submitter details’ screen are used to identify you when updating or making changes to this client ID. These details will not update your Revenue NSW contact details.
Enter your name, email address and contact number
Select Continue
3
Navigate menu and select tax year
On the ‘Overview’ screen, select Lodge annual return
Read the information in the ‘Declaration’ pop-up window. Select I agree if you agree to the declaration.
On the ‘Lodge annual return’ screen, select:
Current tax year return to lodge a return for the current tax year
Prior tax year returns to lodge a return for a previous tax year 1
Read the information in the ‘Adding new properties’ pop-up window. 2
Select Yes if you want to proceed
Select Cancel to go back to the previous screen
If you chose Prior tax year returns, select the tax year for which you are lodging the return.
1 If you select ‘Prior tax year returns’, you cannot submit annual return details for multiple tax years in a single lodgement. You must lodge a separate annual return for each tax year that you wish to submit details for. Annual returns can only be lodged for the past four tax years. 2 To add or remove a property, ensure to lodge the return for the first tax year that begins after the settlement date.
4
Begin annual return
Read the information on the ‘Before you begin’ screen.
Select Next to declare all of the following:
you are the property owner or an authorised representative
you have been given the opportunity to read the Revenue NSW privacy collection notice and privacy policy
all information you will provide is true and correct.
5
Manage properties
On the ‘Property details’ screen, review your property details to check if they are up to date. If your property details are correct, go to step 6.
If you own leviable property that is not listed in the table:
Select Add property
Enter the Land titles office ID or Valuer General property ID, then select Retrieve address
Enter the property settlement date and number of parking spaces on the property
Select Save
If you have sold any property that is listed in the table:
Mark the circle next to the sold property, then select Sold property
Enter the Purchaser name (optional) and property settlement date
Tick the acknowledgement box, then select Save
If there is property incorrectly listed that you have never owned:
Mark the circle next to the property, then select Remove property
Select Yes to confirm that you want to remove the property
If the number of parking spaces listed for the property is not correct:
Mark the circle next to the property you want to update, then select Edit property
Enter the number of parking spaces, then select Save
6
Manage exemptions
Mark the circle next to the property you want to manage exemptions for.
Select Manage exemptions. If an existing exemption has been applied, review the details for the exemption claim.
To apply for an exemption:
Select Add to add a new exemption type
Select the Exemption type from the drop-down menu
If it is an Exemption, enter the number of Exemption spaces that applies to the exemption type
If it is a Concession, enter the total dollar amount that you are claiming in the Concession amount field 3
Go to Select files and upload the supporting document from your device. 4
Select Save
If you want to remove an exemption you are no longer eligible for:
Mark the circle next to the Exemption you want to remove, then select Delete
Select Yes to confirm that you want to remove the exemption
At the bottom of the ‘Payment method’ screen, select Next
Review your information on the ‘Communication preference’ screen
If you want to update your communication preference details:
Select Edit communication preference
Choose from either Email or Post for communication method
If Email is selected, review your Email address and Name details. Update this information if needed. 5
If Post is selected, review your Postal Address and update this information if needed.
Select Save
At the bottom of the ‘Communication preference’ screen, select Next
5 If you select email, we’ll send a verification email. You must confirm your email address using the link provided before it can be used for Revenue NSW communications.
9
Review and submit
Review the information for your annual return to ensure they are correct
Tick each checkbox to confirm that you have read, understood, and agree to each declaration
Select Submit
How to calculate concession amounts
If your parking space was unused casual or unleased/unlet for part of a tax year, you may be eligible for a pro rata reduction in the levy.
To calculate the total dollar amount of a concession that you are claiming:
Work out the daily levy rate - Divide the annual levy rate by the number of days in the previous tax year (remember to account for leap years).
Calculate the concession amount - Multiply the daily rate by the number of days in the previous tax year that the parking space met the concession eligibility criteria (i.e. days it was unused casual or unleased/unlet).
Formula
Example – Calculating a concession amount for the 2026 annual return
Mr. Jones owns a parking space in a Category 1 leviable district.
The parking space met the eligibility criteria for a concession for 101 days in the 2025 tax year.
He wants to apply for a parking space levy concession in his 2026 annual return.
2026 annual levy rate for Category 1 district: $3,030
Days in the 2025 tax year: 365
Days in which the parking space met the concession criteria: 101
The total concession amount that Mr. Jones should use for his concession claim is: $838.44
What happens after you apply for an exemption
Depending on the information included in your lodgement, some returns will be processed straight away, while others may require a more detailed review by Revenue NSW before an assessment is issued.
If you do not provide the requested information or documentation by the due date:
we will process your return based on the information available to us, and
the exemption or concession you claimed may not be applied.
If you need to pay the levy after your return has been processed, an assessment notice will be sent via your preferred communication method – either by email or post. The assessment notice is issued based on the information self-reported in the return. The assessment will confirm the levy amount you are required to pay for the tax year.
If you do not agree with our decision
You can lodge a formal objection with Revenue NSW if:
you have provided all relevant information, and
you believe our decision about your levy doesn’t align with the legislation or guidelines.
You must lodge the objection, together with your reasons and supporting evidence, within 60 days of the date your assessment notice was issued.
If you don't pay by the due date, interest will be charged on the overdue amount. If your objection is successful, you will be reassessed. During a reassessment:
any payments you have already made will be reflected in your new assessment notice, and
The information collected is necessary for Revenue NSW to assess your liability for parking space levy.
This information may be provided to third parties with your consent, or as required, or permitted by law. We will correct or update your personal information at your request.
