VAT treatment of supplies to non-members of a golf club
In HMRC v Bridport & West Dorset Golf Club (C-495/12 – 19 December 2013) a private golf club charged access fees to non-members (‘green fees’). Having for several years accounted for and paid VAT on its green fee income Bridport brought a claim relying on Canterbury Hockey Club (C-253/07) for reimbursement of the amount of VAT overpaid.
Under the Sixth Directive art 132(1)(m) ‘the supply of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education’ is exempt. However the exemption does not apply where the basic purpose of the supply is to obtain ‘additional income’ (art 134).
The Upper Tribunal referred the issue to the CJEU in particular whether the green fees constituted ‘additional income’ within the meaning...
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VAT treatment of supplies to non-members of a golf club
In HMRC v Bridport & West Dorset Golf Club (C-495/12 – 19 December 2013) a private golf club charged access fees to non-members (‘green fees’). Having for several years accounted for and paid VAT on its green fee income Bridport brought a claim relying on Canterbury Hockey Club (C-253/07) for reimbursement of the amount of VAT overpaid.
Under the Sixth Directive art 132(1)(m) ‘the supply of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education’ is exempt. However the exemption does not apply where the basic purpose of the supply is to obtain ‘additional income’ (art 134).
The Upper Tribunal referred the issue to the CJEU in particular whether the green fees constituted ‘additional income’ within the meaning...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
