2023

COM0028 - Sponsorship activities and tax - 121023

A member authority is keen to find out if any other member authority involved in sponsorship activities, could confirm the tax position for businesses if they sponsor a Council asset, service, activity, etc? Given that HMRC will accept sponsorship costs as allowable expenses, under what conditions do member authorities understand that the sponsorship costs paid by the sponsor business are tax deductible? How is this position communicated and promoted to potential sponsors?

COM0027 - Audit of advertising and sponsorship arrangements – 020223

A member authority has a possible future requirement for an audit of their existing advertising and sponsorship arrangements. It is anticipated that the audit will also assist the member authority to scope its future advertising and sponsorship requirements and enable it to conduct a more targeted procurement that maximises interest from the sponsorship and advertising market and also opens up future income generation opportunities.

The member authority would therefore like to know:

1. If your authority has undertaken such an audit, or something very similar, who undertook the audit and how were they selected?
2. In broad terms what were the findings of the audit and how were they used to support the procurement / selection of an agency for advertising and sponsorship activities?
3. What lessons, if any, have been learned as a result of undertaking such an audit.