FOR THE URGENT ATTENTION OF YOUR CLUB ACCOUNTANT

VAT Windfall Opportunity for Private Member Non Profit-Making Clubs

Introduction

The Northern Ireland Federation of Clubs has been advised that, following a European Court of Justice decision, there is a window of opportunity for private member clubs to reclaim VAT paid on gaming machines income from June 2003 to December 2005.

This matter has been explored via a series of discussions in order to secure the above information.

The period in which you can claim back VAT is three years, but only up to December 2005.  Therefore every month you wait is a month lost.

A test case has to be brought to the VAT Tribunal on this matter and it will depend on the outcome of this case if they will pay back this money. This is being treated as a Protective Claim.

We advise that the club treasurer should look at VAT returns for the specified period, collate them on a monthly or quarterly basis and forward the total amount to be claimed to your club accountant to investigate the matter. Of course if your club accountant prepares your VAT return, he will have the information at hand.

This should be treated as a matter of urgency!

A sample letter for clubs making a V.A.T. reclaim may be viewed by clicking this link.

If required, further information can be obtained by contacting the Chairman

John Davidson on 07889 800329 or our P.R.O. Harry Beckinsale on 07889 681714

John Davidson

Chairman

Northern Ireland Federation of Clubs

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