13 January 2014
VAT and Sports clubs
The European Court of Justice has ruled that green fees charged to non-members at a not-for-profit members-owned club should never have been liable to VAT. Many not-for-profit sports organisations put in claims for these and similar non-member sports fees in the past, but now it seems that HMRC ought to back down and pay up (with interest). Whether HMRC does is, of course, another matter. Clubs with existing claims, should now revisit these. Non-profit making sports bodies that have not made claims should now think about doing so.
