Updated burial and cremation VAT notice
HMRC’s VAT Notice 701/32 entitled 'Burial, cremation and commemoration of the dead' has been updated.
The notice explains that the VAT liability of the following:
- Funeral services.
- Burials and cremations.
- Goods and services connected with the commemoration of dead people.
- Other goods and services connected with organising funerals.
- Other activities relating to the disposal of the remains of the dead, including transport of a dead body.
The notice is relevant to funeral directors, undertakers, monumental masons, cemetery managers, crematorium operators and any other business that provides goods or services connected with the storage, transportation, disposal or commemoration of the dead.
Most services concerned with the disposal of the remains of dead people are VAT exempt however a number of associated services are standard rated for VAT and the notice explains all the services in more detail as well as the treatment of mixed rate supplies.
