I have had no discussions with HM Revenue and Customs on this issue. Changes to the benefits offered to the Friends of the Victoria and Albert Museum (V&A) were made by the Friends organisation itself in response to the findings of an internal tax review and on the advice of an independent tax expert. Under Gift Aid rules, which apply to all charities, the Friends of the V&A is not permitted to give benefits worth more than 25 per cent. of their subscription cost to each member. The Friends scheme has made some changes to the benefits that it offers to its members to ensure it remains within this threshold.