Green fees charged to non members by member owned golf clubs are now VAT exempt. Following a recent European Court of Justice ruling, golf clubs can treat non member green fees (including the green fee element of competition fees) as exempt from VAT from 1 January 2014. Revenue is currently in discussions with the Golfing Union of Ireland and is considering whether refunds can be claimed for 2013 and earlier years.
Date Added: 05 Feb 2014
