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Thanks for that.
My query is more concerned with the construction of a new course on land we already own. We have planning permission to construct a 6 hole academy course mainly for use by juniors. This will use landfill for contouring the course.
In the examples I gave what are the exempt outputs.
Thanks again and this will be my last query
Exempt outputs frequently occur where not for profit organisations operate. Larking Gowan (Chartered Accounts) give an example:
'There are a number of places in the VAT legislation where exemption is available for particular supplies only when they are made by an “eligible body”. For example supplies of education, sports services or cultural services. The definition of an eligible body may vary slightly from one section of the legislation to another, but a common part of that definition is that the body must be not for profit (“NfP”). That is to say, a profit can be made, but it must not be distributed. Furthermore, any profit must be applied only to the continuance and improvement of the supplies of the same description that gave rise to the exemption.'
From this it follows that a large proportion of your club's outputs might be exempt. Only the use of club facilities by outsiders would be standard rated. Thus the proportion of input tax would be substantially reduced. You can read the full article here: