BIM52500 - Cemeteries and crematoria: contents

Introduction and layout of guidance

The guidance that follows describes a statutory provision that gives relief for what would otherwise be (disallowable) capital expenditure. The legislation in ICTA88/S91 applies to traders whose trade comprises or includes the carrying on of a cemetery or a crematoria. The broad scheme of the legislation is to allow a deduction for the land consumed during the period by the sale of burial plots as a proportion of the total land available for grave spaces. The guidance also describes how to compute income and expenses in practice.

The guidance that follows covers