BIM52515 - Crematoria: allowances for industrial buildings etc.

Allowance on same lines as for cemeteries

In computing the profits of a crematorium for any period you should allow deductions, for capital expenditure on providing or preparing land used for memorial garden plots and also for the appropriate part of the cost of buildings etc in the memorial garden area or any land in that area not suitable for plots, on the same lines as those relating to cemeteries (see BIM52501). You should exclude expenditure on general crematorium buildings etc even though they may be situated in an area which is otherwise devoted wholly to memorial garden plots, and on land outside the area devoted wholly to plots.

Crematoria do not qualify for allowances under CAA01 Part 3 (Industrial Buildings Allowance) but parts of those buildings may qualify as plant and machinery.