Member-owned golf clubs
Golf related income of member-owned clubs in respect of golf facilities is exempt from Value-Added Tax (VAT). The exemption applies to:
- green fees
- competition fees
- membership fees (including short-term and corporate).
Member-owned clubs, whose golf income and membership fees are exempt, cannot reclaim VAT in relation to this income.
Further guidance contains more detailed information on the VAT treatment of member-owned golf clubs.