Government VAT and Meal Discount Scheme - Golf Clubs

Following last week’s statement by the Chancellor of the Exchequer, England Golf has sought clarity on the application of measures to golf clubs and facilities. A summary of our understanding on these areas is below.

Reduction of VAT

• The reduction from 20% to 5% comes into force from Wednesday 15 July 2020.
• The reduced vat rate of 5% does apply to supplies of qualifying foods/drinks served in golf clubhouses and associated catering facilities
• The reduced rate of 5% does not apply to green fees but only for entry fees on the government attraction list. So green fees will still need to be charged at 20% for proprietary clubs (private member or not for profit clubs do not charge VAT anyway).

Full information and guidance can be found by visiting the Government’s website - https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2020-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions/guidance-on-the-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions

Eat Out to Help Out Discount Scheme

• Golf clubs are eligible to be a part of the 50% meal discount scheme on Mondays, Tuesdays and Wednesdays during August
• Clubs/ businesses must register to be a part of the scheme by visiting the Government’s website – https://www.gov.uk/government/news/hmrc-invites-hospitality-industry-to-register-for-eat-out-to-help-out
• Customers will not need to provide a voucher, discounts will be made by clubs and reclaimed from Government
• Claims can be made weekly and will be paid into accounts within five working days

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