1.     Bank Charges - exempt from VAT; the cost should be included in box7

2.       Flights - zero rated within the UK , standard rated within the EU and outside the scope when outside the EU; the cost should be included in box7

3.       Hotel Accommodation – standard rated in the UK . This applies even when accommodation is booked through a US agent and most of EU states, although some EU states apply the reduced rate; the cost should be included in box7

4.       “Members Fees” – standard rated in the UK and EU member states; the cost should be included in box7