HMRC do not accept that a special legal regime covers local authority cremations in that crematoria law, e.g. Cremation Act 1902 and Orders thereunder, applies to all crematoria both public and privately run.
This issue is not beyond doubt, however.
It is, however, possible to establish non-business amenity use at a crematorium, depending on the circumstances in individual cases. This is based on the obligations placed on a local authority to cremate unidentified remains found in their area and similar free cremations.
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