VAT on Golf Services

VAT on golf lessons and other services provided through limited company

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A golf pro trading through a limited company and attatched to a golf club provides golf lessons  My understannding is that golf lesssons provided through a company are standard rated but if provided privately can be exempt? Also, equipment is hired to members and non members of the club through the golf shop. Are these taxable at standard rate?

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VAT
By Jason Croke
01st Mar 2021 13:52

You are correct that "private tuition" when supplied by a sole trader or Partnership can be exempt, whereas when supplied via a limited, is standard rated.

Hiring of equipment is usually standard rated, but it's not clear if you mean the club shop hires the equipment to the customer or if the club shop hires to the Golf pro who then in turn hires to the customer.

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Replying to Jason Croke:
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By Mgdaly
01st Mar 2021 14:33

Thanks for the response. The golf equipment is hired out by the club shop i.e. the Ltd Co. The golf club separately hires out buggies and trolleys.

With lessons is there a VAT planning opportunity where the lessons are delivered by the golf pro independently of the Ltd. Co?

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Replying to Mgdaly:
RLI
By lionofludesch
02nd Mar 2021 08:26

Mgdaly wrote:

With lessons is there a VAT planning opportunity where the lessons are delivered by the golf pro independently of the Ltd. Co?

Yes there is. The golf pro should do exactly that.

I take it the company has no other employees delivering tuition?

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Replying to lionofludesch:
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By Mgdaly
02nd Mar 2021 11:22

There is the golf pro himself and lessons currently delivered through the company.

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Replying to Mgdaly:
RLI
By lionofludesch
02nd Mar 2021 12:26

Mgdaly wrote:

There is the golf pro himself and lessons currently delivered through the company.

But the golf pro is doing them all ?

That's fine.

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Replying to Jason Croke:
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By Mgdaly
01st Mar 2021 14:35

Thanks for the response. The golf equipment is hired out by the club shop i.e. the Ltd Co. The golf club separately hires out buggies and trolleys.

With lessons is there a VAT planning opportunity where the lessons are delivered by the golf pro independently of the Ltd. Co?

Thanks (0)
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By Mr_awol
02nd Mar 2021 11:38

Read this as it's a very good article from an excellent source

https://www.taxadvisermagazine.com/article/lessons-be-learned

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