In Royal County Down Golf Club V HMRC [2021] TC08055, the First Tier Tribunal (FTT) dismissed the taxpayer's appeal, finding that a repayment claim made in 2015 was a new claim, made out-of-time, and not an amendment to an earlier 2009 claim.

The Royal County Down Golf Club (the Club) historically accounted for VAT on green fees in accordance with prevailing HMRC's guidance that the Exemption for sporting activities did not extend to supplies made to non-members of golf clubs.

Subsequently, it became the Club's view that the sporting exemption should be extended to visiting players.

Following several court decisions including a referral to the ECJ, it was found that:

HMRC then announced that they would repay output VAT to golf clubs in these circumstances.

The FTT held that the 2015 claim was a new claim and was not an amendment or modification to the 2009 claim on the basis that: "The 2009 claim expressly states that it is in respect of, ‘green fee income for the period …up to to 31 December 2008."

The appeal was dismissed.

Useful guides on this topic

Sport and physical recreation
When does the VAT exemption apply to sport? What is an eligible body for the VAT exemption? What is a sport?

Reclaims and unjust enrichment
When can VAT reclaims be made? What are the time limits? What is unjust enrichment? Why might unjust enrichment prevent HMRC making VAT repayments? 

Partial exemption & input VAT
How do you calculate the amount of input tax you can recover under the VAT partial exemption rules? What are the de minimis rules?

How to appeal an HMRC decision
Disagree with an HMRC decision? How to appeal, what type of decision can you appeal, what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External links

Royal County Down Golf Club V HMRC [2021] TC08055


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