Dear Andrew – in your role with the UKGCOA – the statement put out by Andy Lloyd Skinner of UKGCOA about the Parliamentary meeting and criticising AGCO is a disgrace. He has no understanding of the situation. I will repeat. It is only a members’ club – i.e. the members’ section at a proprietary business – that affiliates to England Golf and counties. That is why there is distortion which is actionable because the experience for the member of a members’ club and at a proprietary club is exactly the same in the eyes of the consumer. Same committees, competitions, handicap committee. You must realise that this process is vital to the distortion issue. If you go to a members’ tennis club or a David Lloyd tennis centre they are clearly different and Europe and HMRC can justify the distortion of the latter charging VAT and the members’ club not. But with golf this vital affiliation process and the compulsory committee, AGM and representation of the MEMBERS’ SECTION to England Golf, Scottish Golf, counties is crucial. Many proprietary clubs LOOK identical to the members’ club. Andy Lloyd Skinner is very new to this and his lack of understanding is detrimental to all we are doing. I will also repeat that Burhill is able to take in £300 VAT exempt from all their 1,500 members because they have this members’ club on board.The Treasury will tell you in no uncertain terms today that there cannot possibly be reduced VAT for golf alone. It is too far-fetched and has always been a nonsense approach. Once you are told that will you please arrange for the board of the UKGCOA to meet with me and our leading supporters and committee so that they can finally agree to work with us and not fight against us. I repeat – it is only a members’ club that affiliates to EG and counties – i.e. the members’ club at the proprietary course – and that is the route to our case with the tax tribunals, to Europe and in the judicial review. We cannot have Andy Lloyd Skinner and the UKGCOA trying to scupper that through lack of understanding or persistence in trying to ‘get into bed’ with the governing bodies. It is actually wrong for the governing bodies to promote new golfers to go to private members’ clubs which should not be OPEN to the public. there is a distinction in the two types of organisations. But that’s another story. God luck at the Treasury but rest assured reduced VAT for golf alone is and always has been complete nonsense and they will today tell you that AGAIN.