Commentary

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

Part V16 Forms and other HMRC material

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

Revenue & Customs Brief, Issue 25. 25 June 2014

Purpose of this brief

This brief provides an update on HM Revenue & Customs (HMRC) policy following the decision by the Court of Justice of the European Union in Bridport & West Dorset Golf Club in December 2013. It explains HMRC's—

  1.  

    —     interpretation of the judgment and the subsequent change to the policy

  2.  

    —     approach to repayment claims by non-profit making golf clubs and other members' sports clubs in respect of VAT incorrectly charged to non-members.

It also updates the position set out in Revenue and Customs Brief 30/11 issued 27 July 2011 (RCB/30/11, Division V16.3).

Readership

Members' golf clubs and other non-profit making sports clubs and their advisers.

Background

Bridport and West Dorset Golf Club is a non-profit making members' golf club. Under EU Law supplies by non-profit making bodies of services closely linked and essential to sport to persons taking part in sport are exempt from VAT. In UK law, where the body operates a membership scheme, any supplies to individuals who are not members are excluded from the exemption on the basis that the fees received represent “additional income” for the purposes of EU Law.

The Bridport appeal concerned green fees paid by visitors (non-members) – Bridport had made a claim for repayment of VAT on green fees arguing that the exclusion of supplies made to

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