Policy paper

Revenue and Customs Brief 10 (2016): VAT- unjust enrichment: non-profit making sports clubs

This brief is about how HM Revenue and Customs will treat claims for VAT refunds from sports clubs following the First Tier Tribunal (FTT) decision in Berkshire & others.



This brief is for members’ golf clubs and other non-profit making sports clubs and their advisers. The Court of Justice of the European Union found, in the case of Bridport & West Dorset Golf Club, that the UK had incorrectly applied VAT to certain supplies made to visitors of non-profit making clubs.

It cancels Revenue and Customs Brief 25/14 and 19/15.

Published 4 May 2016