VBURC5000 - Burial and cremation: EU Emissions Trading Scheme

Crematoria may be required to participate in the EU Emissions Trading Scheme for emissions of carbon dioxide. The VAT treatment of permits and allowances under the Scheme has been agreed across Europe and further guidance can be found at http://www.defra.gov.uk/environment/climatechange/trading/eu/index.htm.

Detailed HMRC guidance will be available in due course.