No, it shouldn't create a benefit in kind. This guidance says that there aren't any tax consequences for the provision of a parking space at or near the employee's place of work. It also includes a link where HM Revenue & Customs discusses what it thinks 'near' means.
-- Edited by Robert Pearce on Wednesday 22nd of May 2013 02:31:33 PM
-- Edited by Robert Pearce on Wednesday 22nd of May 2013 02:31:46 PM
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Pearce & Co - Chartered Accountant and Chartered Tax Adviser
I have a client who is paying for a part time member of staff to park in an NCP near the office. Would this create a benefit in kind? The HMRC guidance isn't quite clear about staff being reimbursed.