VAT Refund for Golf Clubs

The Revenue Commissioners have recently confirmed that Golf Clubs may be entitled to claim Vat at 9% back on Green Fees.

Following a recent European Court of Justice decision taken by Bridport & West Dorset Golf Club, VAT on green fees is illegal according to the EU VAT Directive.

Specifically the decision relates to VAT paid by non members in golf clubs.

Therefore golf clubs can now claim back such VAT for the past four years.

To read the announcement made by the Revenue Commissioners in light of this decision click here.

To read the decision of the European Court of Justice click here.

Disclaimer
This publication is for guidance purposes only. It does not constitute legal or professional advice. No liability is accepted by Ogier Leman for any action taken or not taken in reliance on the information set out in this publication. Professional or legal advice should be obtained before taking or refraining from any action as a result of the contents of this publication. Any and all information is subject to change.

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