Unless the company policy mandates that you drive to work, and further mandates that you then use their parking, then that sounds a lot like commute time to me.

Unless the company policy mandates that you drive to work, and further mandates that you then use their parking, then that sounds a lot like commute time to me. If the hypothetical company decided to not offer parking to its employees, and they had to park a 15 minute walk away on the street, that would certainly be commute time.