Can employer pay for babysitter?

My client, a director of a client company, has to go on jobs overseas.

His wife has a job which sometimes entails being on call overnight and she has to be in the building within 15 minutes if there is an emergency. If my client wasn’t overseas he would be able to stay at home.

When my client has to go overseas and his wife is on call they have to pay for someone to stay over, a kind of baby sitter, which gets expensive.

My client has asked me if he can arrange for the company to pay the babysitter. Would this be reasonable and would it be a benefit in kind?