A landmark ruling in the European courts could mean that sports clubs in the UK might be able to claim back VAT on fees levied on non-members.

The European Court ruled in favour of Bridport and West Dorset golf club, which was seeking to reclaim VAT it was charged on on green fees to non-members. The ruling means that all not-for-profit golf clubs will be eligible to claim back VAT that has been paid by non-members on their green fees.

While the ruling is a significant development within the golf sector, however, it could also impact on other not-for-profit sports clubs offering more casual pay and play sporting services to non-members and members - such as pay and play tennis.

Since the 1990s, charges for playing sport at not-for-profit clubs have been exempt from VAT, but HM Revenue & Customs restricted these exemptions to club members.