Simon - It is an interesting point and when the clubs received the membership vat refunds about 15 years ago, it was technically the members money not the clubs, this to my mind would be the same, ie if I paid a green fee for £60 last year, they should give me my £10 back. Mark P will understand more. In practice no one (or very few will bother) claims. I think in the HMRC defence they brought this up at the time, but the judge ruled the money should be returned to the club.
Clubs should never really state the vat is inclusive in written form, if they have then the client could reclaim if he could provide a receipt. Some till system include the vat number.
Clubs voted 15 years ago to retain the monies. The logistics to return are obviously crazy. I dont know of any that returned money, but there may have been.
Re claiming back: I think 400 clubs (ish) were involved in the Bridport case. KPMG are trying to work out an easy formula for quick returns with the HMRC. I think the other 1600 can file their own claims now, apparently a law firm is already on the no win no fee case.
1971 - 1990 - last 4 years <<<these are all different dates and positions that claims could be back dated too.
Commercial clubs getting refunds on the vat of both membership and green fees are also possibles......hence the £3,000,000,000 if the HMRC lost absolutely everything.
Mark - Yes its a balance with members vesus green fees. We have a young membership and they understand that society income/ green fees keep their membership fees low. Members times are before 10.00 every day except Saturday/Sunday 11.00 and after 15.30 everyday...so basically we sell the times in the middle of the day.
Mark you are always welcome at The Players Club and to bring three guests FOC, MarkP, Simon also. There has always been an open invite to GCA members, I cant do the lodgings for free though and Painswick is pretty close (perhaps we should do a Cotswold Quirk again). I have played pretty much everything around RCP but never got to play Deal...real shame.