Revenue Commissioners “compliance review” is a big stick over small refunds
for member only golf clubs
The ECJ (European Court of Justice) found last year that levying VAT on green fees paid by visitors at members-owned golf clubs was not in line with EU law. This gave rise to the possibility of the clubs seeking a refund of vat paid on green fees over the previous 4 years.
However, the claim is unlikely to be made as revenue point out that claims must be preceeded by a “compliance review” because the authority’s examination of a refund claim will include a review of all of the club’s vat obligations.