Rent free accommodation to directors

Hi,

I want to ask one question regarding the RFHA:

A company has three directors (one brother, his wife and other one brother). Company provides "company owned" Flat to them for residential purpose. Company give only RFHA to one Director and other directors are living together in same Flat.

So my question is that the other two directors will cover in the RFHA or we can give RFHA to only one Director?