The Tribunal has recently released its decision in the case of Bridport and West Dorset Golf Club. The case considered whether ‘green fees’ paid by non-members should be exempt from VAT (as the club proposed) or subject to VAT (as HMRC argued).
In the opinion of the Tribunal, EU law does not discriminate between supplies to members and non-members. Where exemption is available, because of the non-profit making status of the club, it should be available to all people taking part in a sport whether or not they are members of the club.
Any ‘non-profit making’ members clubs who have not already made a claim in respect of VAT paid on non-members green fees should consider doing so now.
Read more VAT news at http://www.ukvatadvice.com/images/stories/newsletters/110615cvcnews.pdf
