Hospitality and Entertainment

Hospitality is the provision of refreshments and/or entertainment to both employees of One Degree North as well as individuals external to the organisation.  It covers events such as working meals (whether on Company premises or not) and workshops.

Authorisation from a Director should be gained before any hospitality expenditure is incurred and the following points should always be considered:

• Costs.
• The appropriateness of the expenditure.
• The benefit for One Degree North.
• The likely perceptions of the recipient(s).
• The potential for a tax liability to arise from the provision of the hospitality.

For further details on hospitality, including contribution rates and taxation issues, please contact a director.