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.