Last legal delay over as golf clubs will receive green fee VAT rebate plus interest

Alistair Dunsmuir
By Alistair Dunsmuir February 4, 2016 12:53

HMRC has decided not to appeal a landmark legal decision concerning the repayment of VAT on green fees at private members’ golf clubs.

The decision, made by the First Tier Tribunal on December 7, 2015, will result in hundreds of private members’ golf clubs being repaid significant amounts of VAT and interest on green fees.

KPMG VAT director Paul Stewart

Paul Stewart

The decision was the last possible legal delay in achieving certainty on the VAT position in a matter that has been going on for seven years – and paves the way for private members’ golf clubs to receive the refunds this calendar year.

HMRC had 56 days to appeal the First Tier Tribunal ruling that private members’ golf clubs that lodged protective claims are entitled to reclaim 90 percent of the VAT accounted for on green fees paid between 1990 and 1996, and 2006 onwards, but the deadline expired earlier this week without any appeal being lodged.

Paul Stewart, indirect tax director at KPMG said that “claims will need to be adjusted where appropriate to take into account the green fee element of traditional corporate golf days, green fees charged to tour operators and green fees paid by corporate credit cards.

“HMRC will then review them and if they are satisfied with the methodology used the payments should then be made plus simple interest.”

He added that “KPMG will be meeting with HMRC shortly with a view to agreeing how the claims can be processed efficiently.”

 

Alistair Dunsmuir
By Alistair Dunsmuir February 4, 2016 12:53
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