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VAT claims for golf and other sports clubs

Question

 
Our golf club has been told that it does not need to account for VAT on non-member fees to play golf and that a claim can be made for VAT over paid on these fees. Is this the case and how can a claim be made?
 

Answer

 
Not-for-profit sports clubs have been battling for a number of years over the VAT treatment of fees paid by non-members to participate in sport. The litigation has been led by golf clubs but the principles apply to other sporting clubs.
 
Background
 
VATA 1994 Sch 9 Group 10 item 3 exempts: ‘The supply by an eligible body to an individual of services closely linked with and essential to sport or physical education in which an...

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