VAT on non-profit making clubs (ECJ VS West Dorset Golf Club)

VAT on non-profit making clubs (ECJ VS West...

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As we all know the ECJ ruled in the favour of West Dorset Golf Club and therefore such clubs are seeking to recover the VAT they have paid with regards to fees charged to non-members (after taking the potential restrictions concerning the recoverability of input VAT into consideration). 

We have various golf clubs and we are seeking such repayments but currently awaiting a conclusion to HMRC's examination of whether there is an unjust enrichment issue.

My question is...what about other supplies to non-members? As an example, we have a non-profit making club that has two snooker tables...one is for members only and the other is for non-members only. Using the West Dorset decision, can we now stop declaring output VAT on these snooker receipts from non-members and also claim for overpaid VAT(last 4 years)?

As you can imagine, In this case the VAT on non-members' snooker receipts is not significantly material but in other examples it may be.

I welcome any thoughts. Thanks in advance.

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By carnmores
31st Jul 2014 09:02

keep declaring

until the final whistle goes , or the final putt is holed or the black potted.

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