I am pretty sure the gate would be season ticket holders and those who pay on the day. To say Bar Staff etc are included is just plain silly
The club have to pay VAT on each ticket sold, so they have to keep a record of those who pay
....incidentally, the lowest crowd I can find for a league match is 850 at home to Crewe in March 1986. I did not go to that match myself, think we had at least 4 other crowds below 1000 for league fixtures
Attendance figures
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