It appears that the de-criminalisation of parking and the ruling by an appeal court judge that it's civil matter of debt and not a fine has had an unexpected impact for the Inland Revenue.
Thus far, parking penalties have not been allowed as business expenses by the Revenue as fines for breaking the law are not allowable. However, since the appeal court have ruled that parking penalties are not 'fines (to avoid them being invalidated by the Bill of Rights), but are civil debts incurred for breaking the implied contract with the parking authorities, such 'charges' are now, apparently, fully allowable as business expenses.
Funny old world really.
For more info see:
http://neilherron.blogspot.com/