58GExempt benefits—motor vehicle parking

#### 58G Exempt benefits—motor vehicle parking (1) Each of the following benefits is an exempt benefit: (a) an expense payment benefit, where: (i) the recipients expenditure is in respect of the provision of motor vehicle parking facilities; and (ii) the benefit is not an eligible car parking expense payment benefit; (b) a residual benefit where the recipients benefit consists of motor vehicle parking facilities. (2) If the employer of an employee is: (a) a scientific institution (other than an institution carried on by a company, society or association for the purposes of profit or gain to its individual shareholders or members); or (b) a registered charity; or (d) a public educational institution; the following benefits provided in respect of the employment of the employee are exempt benefits: (e) an eligible car parking expense payment benefit; (f) a car parking benefit. (3) If: (a) the employer of an employee is a government body; and (b) the employee is exclusively employed in, or in connection with, a public educational institution; the following benefits provided in respect of the employment of the employee are exempt benefits: (c) an eligible car parking expense payment benefit; (d) a car parking benefit.