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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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...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
