Commentary

701/32/12 Burial, cremation and the commemoration of the dead

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/32/12 Burial, cremation and the commemoration of the dead

Part V8 HMRC Notices | Commentary

701/32/12
Burial, cremation and the commemoration of the dead

January 2012

This notice cancels and replaces Notice 701/32 (January 2006).

1 Introduction

1.1 What is this notice about?

This notice explains the VAT liability of—

  1.  

    —     funeral services;

  2.  

    —     burials and cremations;

  3.  

    —     goods and services connected with the commemoration of dead people;

  4.  

    —     other goods and services connected with organising funerals; and

  5.  

    —     other activities relating to the disposal of the remains of the dead, including transport of a dead body.

1.2 What's changed?

This notice replaces the January 2006 edition, the content of which has been generally updated and rewritten to improve readability.

1.3 Who should read this notice?

You should read this notice if you are—

  1.  

    —     a funeral director;

  2.  

    —     an undertaker;

  3.  

    —     a monumental mason;

  4.  

    —     a cemetery manager;

  5.  

    —     a crematorium operator; or

  6.  

    —     any other business that provides goods or services connected with the storage, transportation, disposal or commemoration of the dead.

Although local authorities may be involved in making some of the supplies covered in this notice, they are subject to special rules. If you are responsible for the VAT affairs of a local authority, you should read this notice in conjunction with Notice 749 “Local Authorities and similar bodies” (Part V8).

1.4 What law does this notice cover?

VATA 1994 s 31 provides that a supply is exempt if it is specified in Sch 9 to the Act.

Schedule 9, Group 8, items 1 and 2 provide exemption for –

  1.  

    —     the disposal of the remains of the dead; and

  2.  

    —     the making of

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial