The Ministerial Order to introduce the Parking Levy was signed in July 2010, and can be introduced at any time, subject to 3 months notice. It is unlikely the Parking Levy will go live prior to 1 April 2011, and will only if the designated areas in which the levy will apply are published and the 3 months notice of implementation given.
The amount of Parking Levy collected from employees will be included in the PAYE box when remitting the P30 Monthly / Quarterly return. The P35 will be required to include the number of employees from whom they have deducted the Parking Levy and the overall amount of the levy deducted.
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