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Golf lessons and vat

My client is a golf pro and self employed. His private tuition income would be exempt from vat.

He phoned us to say another pro does the same as him in other ranges and does not get charged vat by the range owners on commission he generates from lessons.

He gives lessons at a driving range and the range owner gives him a monthly breakdown of turnover then is charged a % of that plus vat.

The range lets him use a private bay with video playback or any public bay and the range takes appointments and payments from customers then pays him less commission and vat.

Is it correct the range owner should charge him vat?

If the range owner is hiring land and ancillary services might this be exempt if they had not opted to tax?

Thanks for any help


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10th Apr 2012 09:11

well there have been threads on this before

i am not sure that he should not be charging VAT on lessons if he is over the treshhold


there are at least 2 schools of thought


the driving range or whatever is perfectly correct in charging VAT on their commission

i do not agree that it is to do with landexclusively, who provides the introduction, pays for the equipment , collects the balls etc?

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