• For subsistence expenditure we use a figure for gross output per (FTE) head in the hospitality sector of £60,000. Studies on the economic impact of the tourism and leisure sector provide a wide range of turnover per job estimates. The range extends from £51,000 per FTE in the North East to £65,000 per FTE in the North West. Our analysis of Annual Business Inquiry (ABI) data for the tourism and leisure sectors provides an estimate of turnover per workforce job (i.e. not per FTE) of £54,000.