Bernard J. Durkan
Question:66 Mr. Durkan asked the Minister for Finance if he will outline the position with regard to the imposition of VAT on privately run golf courses; and if he will make a statement on the matter.
Written Answers. - Golf Course VAT Payments.
The 1992 Finance Bill provides for the application, from 1 July next, of the 12.5 per cent rate of VAT to the provision of facilities for taking part in sporting activities, other than where provided by non-profit making bodies. Thus, the use of all such facilities provided on a commercial basis will be liable to the tax; this will apply to commercially-run golf courses in the same way that it will to other profit-oriented outlets such as bowling alleys or squash courts. These arrangements, which will remove anomalies of tax treatment within the commercial sporting area, are entirely in keeping with the EC VAT law. Determination of the tax status of any particular club or establishment will be a matter for the Revenue Commissioners.