Dear All – These are the details which explain the affiliation process to England Golf – and the position of members’ clubs. It is only members’ clubs that affiliate. See the documents and view the video which explains all I can tell you about the VAT case. At every commercial course there has to be a club of the members and it is that which affiliates and not your business. Please read and understand. Enjoy the video please and pass this on to your members and colleagues who own commercial clubs. County secretaries would do well to understand. Please note that the First Tier Tax Tribunal judgment confirms that affiliation fees are NOT DISBURSEMENTS.