A tax efficient route is for employers to pay for the parking costs and deduct through a Salary Sacrifice from the employee. This provides for a tax and NIC saving for the basic rate tax payer of 31% thereby reducing the cost of the car parking by this amount.
Employers also benefit with a saving of 12.8% in respect of NIC.
The parking does not need to be on the employers premises and can include parking at a public car park or other facility provided it is near to the place of work. There is no strict definition of 'near to the place of work'.