# VAT and competition fees



## ChrisV (Dec 18, 2015)

Hi Everyone,
As the title suggests all I want to know is are competition fees exempt from VAT. I play at a proprietor owned club.

Thanks
Chris


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## delc (Dec 19, 2015)

ChrisV said:



			Hi Everyone,
As the title suggests all I want to know is are competition fees exempt from VAT. I play at a proprietor owned club.

Thanks
Chris
		
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Well, I've never been given a VAT receipt when I have paid for one!


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## SammmeBee (Dec 19, 2015)

No....


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## Liverpoolphil (Dec 19, 2015)

Currently all golf clubs are going through a case with HMRC in regards reclaiming back VAT on visitor green fees which are exempt from VAT

http://www.englandgolf.org/page.aspx?sitesectionid=507

Competition fees though - not sure though but believe it's not exempt


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## Deleted Member 1156 (Dec 19, 2015)

Liverpoolphil said:



			Currently all golf clubs are going through a case with HMRC in regards reclaiming back VAT on visitor green fees which are exempt from VAT

http://www.englandgolf.org/page.aspx?sitesectionid=507

Competition fees though - not sure though but believe it's not exempt
		
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Are you sure it's all clubs Phil? I was under the impression it's just private members clubs although happy to be corrected.


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## Liverpoolphil (Dec 19, 2015)

drive4show said:



			Are you sure it's all clubs Phil? I was under the impression it's just private members clubs although happy to be corrected.
		
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Sorry yes you are right Gordon :thup: - private members clubs


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## BoadieBroadus (Dec 21, 2015)

where the entry fee is exclusively used to provide the prizes then the supply is exempt from VAT.

in member's clubs, as long as entry is restricted to members, that too should be exempt from VAT.

if you want to churn through the VAT Act its in Sch 9 Group 10, but i reckon the above will do for me.


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