Supplies that are not essential to a burial are business activities and follow the normal VAT rules.

However, HMRC accept that certain other supplies made by a local authority in connection with a burial are also covered by a special legal regime and so can be treated as a non-business activity outside the scope of VAT (¶52-305). This is based on the application of the Local Authorities Cemeteries Order 1977 (SI 1977/204) (as amended by SI 1986/1782).

The Order gives local authorities a largely free hand in how they manage their cemeteries by laying down conditions covering, for example, all forms of memorials, including flowers and plants.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.