Revenue has published an information leaflet which sets out the revised VAT treatment applicable to member-owned golf clubs following the European Court of Justice (CJEU) judgement in Bridport & West Dorset Golf Club.

We reported that the CJEU (judgement December 2013) found that green fees charged by members’ clubs are VAT exempt. Revenue subsequently published eBrief No. 9/14 which sets out their position following the CJEU judgement.

The most recently published information leaflet from Revenue covers a summary of the CJEU judgement and Revenue’s position, sets out the VAT registration requirements for golf clubs, the VAT treatment of goods and services received VAT deductibility, Capital Goods Scheme requirements and VAT compliance obligations. A number of examples are also included.