Car Parking A Benefit In Kind?

Technically, this is an accounting question rather than a FAC one, but you guys are so helpful, I thought I'd ask. If I'm a director of a Ltd business with a city centre office, can the business pay for car parking for each director? Is that in any way a benefit in kind? I'd assume if it was an allowable expense, VAT could therefore be reclaimed on it?

Thanks in advance,
Phil