# The Social Security (Contributions) Regulations 2001, Paragraph 8: Car parking facilities


A payment of, or a contribution towards, the provision of car parking facilities at or near the earner’s place of employment which, by virtue of section 237 of ITEPA 2003, is not regarded as general earnings of the earner’s employment.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.