§ Mr. LetwinTo ask the Chancellor of the Exchequer if he will make a statement on VAT treatment of subscriptions for(a) private golf clubs and (b) proprietary clubs. [58252]
§ Dawn PrimaroloPlaying subscriptions to non-profit making sports clubs are exempt from VAT. Subscriptions to proprietary clubs are liable to VAT at 17.5 per cent.
§ Mr. MaudeTo ask the Chancellor of the Exchequer if he will estimate the effect on revenue as a result of the rejection on 6 May 1998 of an appeal by Keswick Golf Club and others to the VAT and Duties Tribunal relating to the VAT status of green fees at members' clubs in(a) 1998–99, (b) 1999–2000, (c) 2000–01, and (d) 2001–02. [58172]
§ Dawn PrimaroloCustoms estimate that the decision of the VAT and Duties Tribunal saved them from having to repay £30 million of VAT revenue to non-profit making golf clubs. They also estimate that the revenue yield from VAT on green fees charged by non-profit making golf clubs is £10 million a year.