Support for Visiting Speakers
Useful things to know to help you with your application for funding
Hospitality
Hospitality is defined here as the friendly reception and entertainment of guests, visitors, volunteers, or carers. It covers expenditure relating to a person who is not a member of NHS Lothian staff and whose work might fall within the objectives of the fund.
Hospitality expenditure is only allowable if permission has been given in advance by NHS Lothian Charity, unless the expenditure is under £20 (for the entire activity not per person), which can be claimed retrospectively with explanation and original receipts.
Hospitality will only be allowable if it can be shown to provide tangible benefits in the furtherance of the objectives of the fund(s), e.g. an educational benefit.
HMRC sometimes regards hospitality as a taxable benefit. To avoid tax liability, if you are requesting funding for guest hospitality, this should be in line with the allowances common to staff groups and should be reasonable and not lavish.
Under no circumstances should charitable funds be used to pay for alcohol as part of hospitality expenses.