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42 GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIES 31 December2024 2023Fees billed and payable (TT$ thousands)NoteAudit fees (1) 430 415Tax Fees (2) - -Other (3) - - 430 415Notes:(1) For the audit of Guardian Media Limited%u2019s annual consolidated financial statements, as well as other services normally provided by the principal auditor in connection with the audit together with other assurance and related services that are reasonably related to the performance of the audit or review of Guardian Media Limited%u2019s financial statements and employee benefit plans. (2) For tax compliance and advisory services. (3) For other non-audit services.Fees for Services provided by the Independent External Auditors (EY)The International Ethics Standards Board for Accountants (IESBA) Code requires communication of fee-related information for both audit and other services to assist those charged with governance in their assessment of independence. The fees billed by and payable to the independent external auditors (EY) in respect of professional services provided to the Group for the fiscal years ended 31 December 2024 and 31 December 2023 are set out below.