Commentary

V4.151 Exemption—burial and cremation

Part V4 Exemption, zero-rating and reduced rates

V4.151 Exemption—burial and cremation

Burial and cremation

V4.151 Exemption—burial and cremation

EU legislation

The exemption extended to burial and cremation is derived from the transitional arrangements in Directive 2006/112/EC, art 371 and Annex X Part B item 41, which exempts 'the supply of services supplied by undertakers and cremation services and the supply of goods related thereto'. Directly applicable EU legislation2 provides that in so far as they constitute a single service, the supply of services made in the framework of organising a funeral shall fall within the scope of arts 44 and 45 of Directive 2006/112/EC, ie they fall within the general rule for the purposes of determining the place of supply (see V3.183).

UK legislation

The exemption for certain burial and cremation services in the UK is conferred by VATA 1994, Sch 9, Group 8. For HMRC's practice, see Notice 701/32/123.

VATA 1994, Sch 9, Group 8, item 1 (the

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