Golf Club VAT

Vat charges to golf club

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A golf club receives income via Groupon, Itison etc.

What is the correct vat treatment of the green fees income as they are now exempt from vat if sold direct by the club to the guest.

We presume Groupon etc, would raise a taxable invoice to the club for facilitating the sales but this would be a % of the total.

Also, where the club pro receives a commission for administration of the guest-issuing a course ticket etc. should the vat registered pro charge vat to the club or is it exempt?  

 

 

Replies (3)

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By Myshkin
18th Nov 2016 12:40

Pay for some advice.

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By MBK
21st Nov 2016 14:03

In both cases the supplier would charge VAT on what they supply - it is a taxable activity for them. Assuming, of course, that they are VAT registered.

For the golf club this will probably be non attributable input tax in their partial exemption calculations assuming they have made sure they have at least some taxable green fee income (corporate day etc).

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Replying to MBK:
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By Southbankdelboy
22nd Nov 2016 12:32

To MBK

Thanks for your reply, it is much appreciated.

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