Commentary

V16.1031 Claims by non-profit making members' sports clubs for overpaid VAT on supplies of sporting services made to non-members

Part V16 Forms and other HMRC material

V16.1031 Claims by non-profit making members' sports clubs for overpaid VAT on supplies of sporting services made to non-members

V16.1031 Claims by non-profit making members' sports clubs for overpaid VAT on supplies of sporting services made to non-members

Information Sheet 1/15, May 2016

1 Purpose of this information sheet

1.1 What this information is about

Following the decision of the Court of Justice for the European Union (CJEU) in Bridport and West Dorset Golf Club, HM Revenue and Customs (HMRC) accepts that supplies of sporting services made to both members and non-members by non-profit making members' sports clubs can be treated as exempt from VAT, HMRC introduced legislation on 1 January 2015 to reflect this change in policy.

1.2 The purpose of this information sheet

In Revenue and Customs Brief 10 (2016) (RCB/10/16, Division V16.3) HMRC sets out its approach to repayment claims by non-profit making members' golf clubs and other non-profit making members' sports clubs in respect of VAT incorrectly charged on supplies made by them to non-members.

An extensive review of claims submitted to HMRC so far has led to various issues being identified which this information sheet serves to highlight. The guidance contained applies equally to claims submitted either before or after the CJEU's decision in Bridport was released in December 2013. This information sheet should be read in conjunction with Revenue and Customs Brief 10/16 (RCB/10/16, Division V16.3).

1.3 Who this information sheet is for

The Bridport appeal concerned green fees paid by visitors (non-members) to a non-profit making members' golf club and as a result the majority of claims have been received from this type of golf club. However, other types of

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