Having guests in your box () qualifies for tax relief, but I guess the smaller companies don't see much in that if their clients aren't that interested anymore.
And I'm led to believe that the club have introduced charges for meals and drinks in the boxes for guests. There's this new director of hospitality I think, and he's changed things for corporate box members.
My mate has a box and he's said the boxes either side of his aren't being used this season. The club will rent boxes as a one off per game but the price is absurdly high.