Parking space levy

Parking space levy

The parking space levy (PSL) aims to reduce traffic congestion by discouraging car use in key business districts in Sydney.

Introduced in 1992, the annual levy must be paid by owners of liable residential and non-residential off-street parking spaces located in two specific districts:

  • Sydney’s CBD, North Sydney/Milsons Point
  • Bondi Junction, Chatswood, Parramatta and St Leonards.

Some parking spaces are exempt from the PSL. For full details of exemptions please see the Parking Space Levy Act 2009 or visit our exemptions page.

You can also visit Transport NSW for further information on the PSL.

Leviable districts and rates

What are the leviable districts and rates?

The leviable districts and current rates are below:

Category District Rate
Category 1 City of Sydney
North Sydney and Milsons Point business districts
$2,440
Category 2 Bondi Junction
Chatswood
Parramatta
St Leonards
$870

What is a parking space within a leviable district?

A parking space is any space within a leviable district used or set aside for the parking of a motor vehicle. It does not include a space that is part of the carriageway of any road or street open to or used by the public. It does not need to be a marked parking space.

Vacant land is subject to the PSL if it is used for parking motor vehicles. Where an unmarked area is used for parking, the number of liable parking spaces is determined by dividing the total area (in square metres) by 18 square metres. This formula takes into account access and exit lanes.

Certain types of parking spaces are exempt from the PSL.

Liability

Who is liable for the levy?

The owner of a parking space on 1 July in a financial year is liable for payment of the PSL. Where a parking space existed for only part of the previous financial year, a proportional levy is payable.

Under the Parking Space Levy Act 2009, an owner is defined as any person to whom a lease or licence to occupy the premises has been granted.

Registration

Do I need to register for the parking space levy?

If you own a residential or non-residential off-street parking space(s) in a leviable district, whether exempt or not, you must register with us.

You should register as soon as you become the owner of a car space in the leviable district.

Once you are registered, you will receive advice detailing how to lodge your annual return.

How do I register for the parking space levy?

To register for the PSL:

Annual return

What is the annual return?

The annual return is when you provide the details of your parking space/s and claim any exemptions which may apply to you. The return must be lodged by 1 September and is mandatory, even if nothing has changed.

When do I lodge my annual return?

You must lodge your annual return by 1 September each year to confirm the details of your parking space/s and claim any exemptions.

How do I submit my annual return?

You can complete your annual return online or submit an annual return form.

Your assessment

How do I lodge my annual return?

You will receive a notice from us at the end of July each year advising your levy amount and how to pay. The letter will provide instructions on how to complete your annual return online.

What if I do not agree with my parking space levy assessment?

If you disagree with your assessment you have the right to object.

If you are objecting to more than one assessment, then you need to lodge a separate objection for each assessment.

You need to lodge the objection within 60 days of the issue date of your assessment and submit an application for objection form.

You can visit the objections and review page for more information.

Note: Even if you are making an objection, you will still need to pay your parking space levy or you may be charged with interest on any outstanding liability.

Last updated: 3 August 2018