Parking Expenses near main work place

Hi My Employer re-imburses the parking expenses incurred by me to park my car near the main working place My understanding is that parking expenses paid by the employer is not taxable . Employer re-imburses the parking charges and deducts Tax and NI through the payslip. Is the employer right with deducting income tax on parking expenses

Hi

Please see EIM21685 - Particular benefits: car parking near work

Thank you