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Non-member fees should be standard rated

30 August 2012
Issue: 4369 / Categories: News , VAT
VAT position remains following golf club case referral

HMRC have explained their position following the Upper Tribunal decision in Bridport and West Dorset Golf Club, which concerned the VAT liability of green fees levied by a golf club on non-members. The case has been referred to the European Court of Justice

The Revenue says charges should be standard rated on the basis they constitute additional income obtained in direct competition with commercial enterprises liable for VAT.

The department's position remains as advised in Revenue and Customs Brief 30/11: the taxman will not pay other claims already submitted and is not inviting new claims in the wake of the latest decision.

HMRC say businesses should continue to follow the guidance in Notice 701/45 Sport and standard rate the types of supplies made to non-members.


Issue: 4369 / Categories: News , VAT
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