VAT on ‘Green Fees’ is Unlawful

07 Jan 2014 | by Tarlochan Lall

Golfers will no doubt be delighted by the ruling of the Court of Justice of the European Union (“CJEU”) in Commissioners for Her Majesty’s Revenue and Customs v Bridport and West Dorset Golf Club Limited Case C-495/12 that the UK’s imposition of VAT on green fees charged by non-profit making golf clubs is unlawful. The CJEU’s ruling is more about statutory construction and consequential limitations on the principle of non-distortion of competition than golf. VAT practitioners are therefore more likely to get excited by the decision than golfers.