September 28, 2020


Various temporary reductions to VAT rates have been introduced to help businesses through the Covid pandemic. The temporary reduced rate applicable to supplies of catering and accommodation will be relevant to golf clubs. The reduced rate of 5% applies from 15 July 2020 and was due to end on 12 January 2021 but has been extended to 31 March 2021. It applies to supplies of hot and cold food for consumption on premises and to hot food to take away. There are however limits and alcoholic beverages remain standard rate as do any supplies of outside catering such weddings. Supplies of cold take-away food for consumption off premises, such as sandwiches were and are still zero-rated, but not items such as crisps and confectionery which are standard rated. For golf clubs the premises will generally be the club house rather than the course. The relief only applies to supplies of food and drink in the course of catering and does not extend to other payments linked to catering such as franchise fees which clubs may receive. The reduced rate will also apply to the provision of furnished sleeping accommodation to be used by visitors. If your club provides accommodation is say a Dormy House this would qualify for the reduced rate but any fees for playing golf would not. Extended timescales for payment of deferred VAT If your club has deferred any VAT payments due between 20 March and 30 June the original scheme required payment of the deferred VAT by March 2021. However the Chancellor has announced an extension to this timescale and it may be possible to make payment in 11 equal installments payable between April 2021 and March 2022. An online application will however be required for this further deferral. If you normally pay your VAT by Direct Debit make sure this has been set up again. HMRC will not collect any deferred VAT by Direct Debit and you will need to take steps to pay this separately. Details of how to pay can be found at


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