Extracts from Finance Bill 2008

http://www.finance.gov.ie/documents/publications/FinanceNo.2%20Bill%202008/financeno.2bill.pdf

531(Q)

(2) (a) An employee shall not be regarded as having an entitlement to use a parking space for the purposes of this Part where the use of the space by the employee arises as a result of authorisation, permission or access occasionally given to the
employee and the total number of days?
(i) covered by such authorisation, permission or access, and
(ii) of actual use of the space by the employee, is not more than 10 days in a
year of assessment.

(3) An employee shall cease to be regarded as having an entitlement to use a
parking space for the purposes of this Part where?
(a) (i) he or she disclaims, in writing or in an electronic format, entitlement to use a parking space, as referred to in subsection (1), or