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HM Revenue & Customs has lost a tax tribunal case over whether VAT is chargeable on the fees paid by non-members to use the course at golf clubs. Supplies to members of a golf club have been exempt from VAT since 1990, but HMRC has always taken the view that 'green fees' payable by non-members should be subject to VAT at the standard rate. However, the First Tier Tax Tribunal judgment in the case of Bridport & West Dorset Golf Club has ruled against HMRC. It said that the provision of facilities to play should have the same VAT treatment irrespective of whether the person playing paid an annual membership subscription or was a visitor to the club paying a 'one off' green fee.
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