I have an LTD Company that provides management consulting services and it is vat registered. What is the treatment of health club membership fees for employees or golf club membership that is paid by the company for me as the CEO?

I understand that input tax may not be claimed on items which are for the personal use of employees but these are more like reward for services just like salary.Thanks a lot for your help.
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VAT on staff entertainment is recoverable. VAT for personal use is subject to deemed output VAT if not available to all staff - hence VAT on CEO golf club membership is not recoverable.
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