MEN could secure access to women for sex at a well-known Edinburgh sauna for as little as £20 for a half-an-hour, according to a tribunal judgment from 2007.
The tax case pitted Joppa Enterprise's "Scorpio Leisure" against Her Majesty's Revenue and Customs, and centred on the amount of VAT that was payable on Joppa's door fees.
The tribunal judgment, which went in favour of HMRC, also contained fascinating details of how one of Edinburgh's most well-known saunas operated.
In a section headed "The facts", the judgment noted that the women working at the Albion Road premises provided "massage and sexual services to the clients attending there".
It stated that "approximately 95%" of clients paid for some form of sex service, while a "large majority" of the women did not have formal massage qualifications.
Females who operated at Scorpio, according to the decision, were "vetted" as to their "likely popularity with clients seeking massage and sexual services".
Joppa kept a pool of 27 or 28 girls, while clients paid a door fee of £20 for 30 minutes, £25 for 45 minutes and £35 for 60 minutes.
After entering the establishment, the judgment noted the client and the woman would discuss the exact nature of the service required and a price.
It stated: "Prices vary from woman to woman and from client to client according to market demand and other factors."
The rooms of the sauna were described: "Each room contains a bed. There is a wall-mounted television monitor and spa bath. Mirrors are located above and around the beds."
The judgment also noted: "That the appellant [Joppa Enterprise] supplies, in connection with the massage and sexual services provided on the premises, massage oil, towels, condoms, mouthwash and similar goods."
It added: "Few if any clients come to the premises intending only to sit in reception and drink non-alcoholic beverages or come to the premises intending only to have a shower or a sauna."
The VAT tribunal concluded that tax ought to have been paid on the "full door entry fees", a decision Joppa appealed.
Lady Paton heard an appeal and backed the tribunal's judgment: "We consider that the tribunal were correct in their decision that the appellant is liable to VAT on the full amount of the door money received at the sauna. In our view - the tribunal's decision cannot be criticised."
Scorpio Leisure operates by virtue of a public entertainment license granted by the city council.
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