VAT on Visitor Green Fees: Update

KPMG have recently issued the following information:

HMRC have now formally confirmed that they will not be appealing any aspect of the decision in The Berkshire Golf Club and Others. As we have previously advised, this means that the level of Unjust Enrichment relating to green fee claims will be 10%.

Claims will need to be adjusted to take into account:

  • The green fee element of Traditional Corporate Golf Days;
  • Green Fees charged to Tour Operators;
  • Green Fees paid by Corporate Credit Cards.

Last week, we issued a survey to a sample of golf clubs and we will assess the data in the week commencing 8th February, ahead of arranging a further meeting with HMRC to discuss the adjustment process. Our aim is then to submit individual adjusted claims for each club with a view to securing a repayment of the VAT and simple interest as soon as possible.

KPMG 4th February 2016


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