Golfing holidays

06 August 2013

Issue: 4414 / Categories: Forum & Feedback , VAT

A business is expanding its operations from coach hire and taxi work into more inclusive tour operations. It is arranging golf tours etc for visitors from the US, arranging holiday accommodation and transport in Ireland

My client’s main business is coach hire for school trips and to other coach companies taking guests from airports to hotels and then staying with them for a few days transporting them to golf courses or tourist spots etc. He also does a small amount of taxi work which is fully VATable.

My client is now branching out on his own. He will book the hotels and golf clubs etc for the clients. He will then collect clients from the airport take them to different venues and then return them to the airport.

His first two tours are coming up shortly. I have been reviewing the VAT situation and am confused on the tour operators’ margin scheme (TOMS) calculation. The details are as follows.

For tour 1 the clients arrive into and out of the airport from America. All of the hotel and golf green fees are...

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