Revenue have published an Brief which sets out their position following the judgment in the Bridport & West Dorset Golf Club Limited case (C-495/12). The Court of Justice of the European Union (CJEU) in this case found that green fees charged by members’ clubs are VAT exempt. As a consequence of this decision Revenue accepts that green fees charged by member owned clubs to non-members should be treated as exempt from VAT.

As per eBrief No. 09/14 green fees charged by non-profit making organisations, such as member owned clubs, to visitors have to date been liable to VAT at the second reduced rate of 9%. Revenue have advised in the eBrief that the clubs concerned may treat non-member green fees, including the green fee element of competition fees, as exempt from VAT with effect from 1 January 2014. There will be no entitlement to a credit for VAT incurred on inputs in relation to such fees and therefore input credits should be adjusted accordingly.

In the eBrief Revenue set out their position with respect to retrospective application of the CJEU decision and claims for VAT refunds for past periods that rely on the CJEU decision. The Value Added Tax Consolidation Act 2010 is expected to be amended at the next available opportunity.

eBrief No. 09/14 is published on the Revenue website.