Tour Operators’ VAT Exemption on Green Fees Confirmed

Speculation that HMRC has given a special exemption to Tour Operators regarding VAT on green fees has been circulating for some time without confirmation. Paul Stewart, of KPMG, has now verified that this exemption has been granted, and was effective from January 2018. Paul clarified that ‘the agreement reached with HMRC was that where a green fee is charged to a tour operator who on supplies it acting in his own name together with travel/accommodation then the green fee is exempt’....
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