Golf supplies

Golf has been waiting for a decision as to whether green fees charged by members clubs for non-members to play can be exempted. The answer has come in the Bridport Golf Club decision (TC01214).

HM Revenue & Customs argued that UK law, which does not exempt the supplies, accorded with the VAT Directive because the restriction to members’ supplies fulfilled the criterion not to distort competition. The tribunal disagreed that it achieved that aim, and without that, there was nothing in the directive that justified the restriction.