David Williams Golf Design

Taxing Problems for David Williams Golf Design in Ireland

David Williams has been called in by the Inland Revenue Service of Ireland to assist them in two intriguing yet similar questions raised by two of Eire’s leading golf courses.   The two courses, both leading championship venues, had claimed that the golf course itself was subject to depreciation and therefore eligible for the necessary tax allowances given to items subject to depreciation within any business.    The Revenue was concerned that this claim could well lead to a similar glut of claims from other golf courses throughout Ireland should they be successful.

In two separate hearings for the two claims, David Williams gave evidence as to whether he considered that golf courses in themselves depreciated.    He accepted that many items are subject to depreciation, including irrigation, some aspects of drainage, bunker sand etc., but his overall conclusion was that there was no overall depreciation of the golf course itself, a stance which was obviously opposed by the clubs’ owners and, indeed, original architects, both high profile American “signature” designers.

However, at the end of both enquiries, the Tribunal agreed with DW and the claims were dismissed.