Member Owned Golf Clubs May Be Due VAT Refund

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Statement by Brendan Griffin TD (FG) Kerry
Saturday, January 11th, 2014.
KERRY Fine Gael TD, Brendan Griffin, has urged member owned golf clubs in Kerry to be aware of a recent European judgement that could see them in line for a considerable tax refund from Revenue.
The recent European Court of Justice judgment could also make it cheaper for non-members to play a round at member-owned clubs.

The Revenue Commissioners are currently studying the ECJ judgment on Bridport & West Dorset Golf Club in England. In that case, the ECJ decided that levying VAT on green fees paid by non-members to play at member-owned clubs was not in line with EU law. The UK and the Republic are both governed by the same EU VAT Directive. Until now, VAT has been levied on green fees paid by non-members in member-owned clubs, while membership fees have been VAT-exempt.

As a result of the ruling, member-owned clubs can, in theory, apply to the Revenue for a VAT refund on green fees paid by non-members for the past four years. Depending on the year, the rate of VAT paid would have been either 9 or 13.5 per cent. The 9% rate applied since mid 2011.

Revenue is currently preparing guidance for clubs on the issue. It will not apply to commercially-owned courses.

Deputy Griffin is to seek further clarification on the matter from the Minister for Finance.


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