I've just picked up some work for a bowling club and have a couple of questions....
1. Full fees, (say) £100pa, allow use of greens, equipment and bar, but little else. Assoc fees (say) £20pa allow entry to bar, but nothing else. Reading up on VAT notice 701/45 it seems to me that the assoc membership fees are standard rated and the full membership fees need to be apportioned; 80% exempt, 20% standard rated. Has anyone seen this kind of thing before? Could it be argued that the main purpose of the full fees is bowling, not drinking (incidental) and that the whole of the full fees could be exempt?
2. If I assume that some or all of the full membership fees are exempt for the time being... does that mean that some or all of the expenditure needs to be treated as exempt and not therefore recoverable? Specifically I'm thinking about a fair bit of VAT on bowling green maintenance - i.e. if full memb fees are exempt does this mean the VAT on green maint costs cannot be treated as input tax?
Will be very grateful for some help here...... thanks in advance.
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