To ask the Chancellor of the Exchequer

(1) what response HM Revenue and Customs plans to make to the European Court of Justice judgment made in the case of the Bridport and West Dorset Golf Club on 19 December 2013 in relation to VAT refunds on green fees charged to non-members;

(2) if he will make an assessment of the effect on competition between proprietary and private members' golf clubs of being charged different rates of VAT as a result of the European Court of Justice judgment made in the case of the Bridport and West Dorset Golf Club on 19 December 2013 relating to VAT refunds on green fees charged to non-members.

HMRC intends to issue a Revenue and Customs brief in due course explaining its position following Bridport.

There has been no assessment of the impact on competition. The different rates of VAT arise out of the application of EU law as determined by the European Court of Justice and the UK is bound to implement the court's decision