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Are parking spaces in a hospital’s privately run car park that are paid for and used by doctors employed by the hospital, subject to the Levy and, if so, can the Levy be passed on to the doctors?

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Are parking spaces in a hospital’s privately run car park that are paid for and used by doctors employed by the hospital, subject to the Levy and, if so, can the Levy be passed on to the doctors?

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Parking spaces provided by a hospital, being a 24 hour a day enterprise, for the exclusive use of its employees will be exempt (the shift worker exemption).

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