Absolute exemption on importation

Arrangements made by another person

Cemeteries

Certain other supplies in connection with burial

Clearing burial ground and re-interment

Closed cemeteries

Crematoria

Generally

Management, local authorities

Exemption

Facilitating and administering arrangements for alternative funeral director

Generally

Importation, relief

Intermediary between affinity group and provider of funerals

Memorial benches

Mixed VAT liabilities

Plaque provided by local authority for the cremated

Prepayments and funeral plans

Single or multiple supply

Standard-rated items

Storing bodies and providing chapel of rest for other funeral directors

Subcontractors