the funny part is, at least in the states, that luggage fee is tax deductible for business travel. In fact, unless their boy band is a joke, the proper way to do travel is to create a corporation for the duration of the tour and have it pay all expenses like travel and lodging. Pay everyone in the band a salary so the corporation pays matching withholding instead of the band members getting hit at the self employed rate and pay per diem. Adjust wages so that the corporation breaks even or loses money on the tour in order to limit tax exposure. You can also have band members create their own side business renting their musical equipment back to the corporation as an additional revenue source for them and business loss for the corporation. The band members can then use that 1099 income as a way to deduct equipment purchases, depreciation, upgrades and maintenance, as well as any other schedule C types of deductions that don't normally get used on salaried income.