The advertising industry is the UK’s booziest, a survey from the Centre For Economic and Business Research shows. Advertising firms spend £248 on alcohol per employee each year. Membership organisations came second, such as trade unions, political parties and business lobby groups, spending £147. Banking pays £69, accountancy £64, social services £47 and the legal profession £36. IT, architecture and health proved the most stingy, spending £10, £6 and £3 respectively. Education spends only £2, the most miserly of all. The Sunday Telegraph (Business) 26/12/04 page 1