It is proposed to exempt employers with 10 or fewer spaces to reduce the costs to small business. Other exemptions may also apply.
Employers can also avoid paying all or some of the levy by passing it on to their employees who park at work. These employees would of course also benefit from reduced congestion, improved connectivity and air quality. In Nottingham, where a WPL has been in operation since 2010, about 40-50% of employers pass on all or some of the levy to their employees.
Furthermore, employers can reduce the amount of staff parking they provide, as this will save them money every year on their WPL ‘bill’.