As regards funerals and the commemoration of the dead, exemption is generally limited to those services normally provided by an undertaker or crematorium in connection with a burial or cremation. Thus, services of, e.g. florists or monumental masons, are standard-rated because they are more a matter of choice.

Exemption applies to:

(1)the disposal of the remains of the dead; and

(2)the making of arrangements for or in connection with the disposal of the remains of the dead (VATA 1994, Sch. 9, Grp. 8, items 1 and 2; and Directive 2006/112, Annex X, Pt. B(4)).

In practice, exemption generally applies to:

(1)embalming and the digging and preparation and refilling of graves;

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