Written Answers. - Green Fees.

Ivan Yates


76 Mr. Yates asked the Minister for Finance if, in his view and in the view of the Revenue Commissioners, green fees payable to golf clubs from non-golf club members constitute a commercial activity under the VAT code.

The Value-Added Tax Act, 1972 — as amended — exempts from VAT the provision, by non-profit making organisations, of facilities for taking part in sporting activities. The Act also provides for the application of the 12½ per cent rate of VAT to the supply of such facilities by persons other than non-profit making organisations. This means that, where a golf club operates on a non-profit making basis, the green fees are exempt from VAT. Where it operates on a profit-making basis the green fees are liable to VAT at the 12½ per cent rate. This is so whether the green fees are paid by members or by non-members.