On 24 February 2017 myself and a guest attended the Scotland v Wales women and under 20’s matches at Cumbernauld. On 25 February 2017 we attended the Scotland v Wales match at Murrayfield. Both events were as hospitality guests of the SRU (Scottish Rugby Union, BT Murrayfield, Edinburgh, EH12 5PJ). The value of each ticket was £10 and £95 respectively. The total combined value of the tickets was £210. I estimate that the cost of hospitality was £495 per person plus VAT, the total combined estimated value of the hospitality was £990 plus VAT. [Registered 21 March 2017]