I don't know if the hospitality figures are included in the official attendance or not, but I suspect not.
The club have to pay VAT on gate reciepts, and the cost of taking up a hospitality package also includes VAT. Now if the club then adds the numbers involved in the hospitality suites to the numbers attending through the turnstiles, then the Vatman would be expecting two bites at the same cherry.
1,300 through the gate = 17% of total reciepts = £x
150 Hospitality packages = 17% of that = £y
Add the two together to give a total attendance and the Vatman will expect £x+y+y if that make sense?
However, as the gate reciepts consist of that wonderful, fluid, hideable stuff called cash. Then why not declare that only 1,075 turned up at all? It's not as if the Vatman is outside all the gates actually monitoring who is paying what and how many clicks the turnstile is making, is it?
Not that for one minute am I suggesting that such shennanigans take place at Holker St. God forbid. (Squeaky clean, I'm sure). The bottom line is, the club submits it's figures and revenue from such, and then pays it's taxes accordingly. As does every football club in the land.
Even the one's managed by Steve Evans and the ones chaired by Mr Vaughan.
