diff --git a/moodle/Sniffs/Files/MoodleInternalSniff.php b/moodle/Sniffs/Files/MoodleInternalSniff.php
index fdd239b..4ec3aaf 100644
--- a/moodle/Sniffs/Files/MoodleInternalSniff.php
+++ b/moodle/Sniffs/Files/MoodleInternalSniff.php
@@ -166,6 +166,9 @@ protected function get_position_of_relevant_code(File $file, $pointer) {
             } else if ($tokens[$pointer]['code'] === T_DECLARE && $tokens[$pointer]['content'] == 'declare') {
                 // Declare statements must be at start of file.
                 $pointer = $file->findEndOfStatement($pointer + 1);
+            } else if ($tokens[$pointer]['code'] === T_ATTRIBUTE) {
+                // Attribute statements must be at start of file.
+                $pointer = $tokens[$pointer]['attribute_closer'] + 1;
             } else {
                 $relevantcodefound = true;
             }
diff --git a/moodle/Tests/Sniffs/Files/MoodleInternalTest.php b/moodle/Tests/Sniffs/Files/MoodleInternalTest.php
index a6f7beb..8e891e1 100644
--- a/moodle/Tests/Sniffs/Files/MoodleInternalTest.php
+++ b/moodle/Tests/Sniffs/Files/MoodleInternalTest.php
@@ -150,6 +150,11 @@ public static function provider(): array {
                 ],
                 [],
             ],
+            [
+                'attribute_ok',
+                [],
+                [],
+            ],
         ];
     }
 }
diff --git a/moodle/Tests/Sniffs/Files/fixtures/moodleinternal/attribute_ok.php b/moodle/Tests/Sniffs/Files/fixtures/moodleinternal/attribute_ok.php
new file mode 100644
index 0000000..f75a4ff
--- /dev/null
+++ b/moodle/Tests/Sniffs/Files/fixtures/moodleinternal/attribute_ok.php
@@ -0,0 +1,27 @@
+<?php
+declare(strict_types=1);
+// This file is part of Moodle - http://moodle.org/
+//
+// Moodle is free software: you can redistribute it and/or modify
+// it under the terms of the GNU General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// Moodle is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+// GNU General Public License for more details.
+//
+// You should have received a copy of the GNU General Public License
+// along with Moodle.  If not, see <http://www.gnu.org/licenses/>.
+
+/**
+ * Class with an attribute.
+ *
+ * @package    core
+ * @copyright  2024 Andrew Lyons <andrew@nicols.co.uk>
+ * @license    http://www.gnu.org/copyleft/gpl.html GNU GPL v3 or later
+ */
+#[\Attribute]
+class example {
+}