HMRC have published further guidance on making claims for over declared output VAT following the Bridport Golf Case. This concerned whether green fees were VAT exempt. Golf clubs and other sports clubs can make claims where they wrongly charged VAT on green fees or the equivalent for non members. HMRC do not give their view on whether they will repay claims where the club does not reimburse the customer – the unjust enrichment point. They are still thinking about it.

The information sheet can be found at :https://www.gov.uk/government/publications/vat-information-sheet-0115-claims-by-non-profit-making-members-sports-clubs-for-overpaid-vat-on-supplies-of-sporting-services-made-to-non-members/vat-information-sheet-0115-claims-by-non-profit-making-members-sports-clubs-for-overpaid-vat-on-supplies-of-sporting-services-made-to-non-members