Brief 30/11 explains HMRC's position following the First-Tier Tribunal's decision in the case of The Bridport and West Dorset Golf Club case (TC/2009/122260). The appeal concerned the VAT liability of green fees charged by the golf club to non-members. Following the First-Tier Tribunal's decision HMRC have sought permission to appeal to the Upper-Tier Tribunal.

HMRC believes that the Tribunal has erred in interpreting EU law and remains of the view that where clubs that run membership schemes make charges to non-members for the use of certain sporting facilities, such as green fees, the charges are standard rated.

They stress that decisions of the First-Tier Tribunal are binding only on the parties to the decision. Consequently, HMRC does not propose to pay other claims already submitted and are not inviting new claims in the wake of this decision. HMRC will reject any claims that are submitted.

The full text of the HMRC brief is available at http://www.hmrc.gov.uk/briefs/vat/brief3011.htm For a summary discussion on the case, see Chartered Accountants Tax Case Digest on here.