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Golf membership

  • 03-12-2018 2:52pm
    Registered Users Posts: 176 ✭✭ necstandards

    Has revenue increased golf membership VAT from 9% to 13.5%.
    My club is trying to push this on which is totally fair, but when I quickly check I don’t think its has actually been changed but want to be sure before challenging.

    The supply of food and drink for human consumption in the premises of all sporting organisations, irrespective of whether the organisation is operated by a local authority or by a sports club that is members owned or commercial in nature, is liable to VAT at the same rates that apply in other locations such as restaurants or hotels.
    The 9% VAT rate was retained in respect of the provision of facilities for taking part in sporting activities whereas the rate of VAT on food that is supplied in the course of catering will increase from 9% to 13.5% from 1 January 2019.
    Supplies of alcohol, bottled waters, soft drinks, sports drinks and vegetable juices are liable to VAT at the standard rate in all circumstances in the course of catering. All other beverages, including fruit juices, supplied with a meal in the course of catering, are currently liable to VAT at the 9% rate but will increase to 13.5% from 1 January 2019.