VBURC1000 - Burial and cremation: Introduction
Scope of the guidance
This guidance -
- is designed to assist HM Revenue & Customs (HMRC) assurance officers in deciding the VAT liability of supplies made by undertakers and funeral directors, and others making supplies in connection with the burial, cremation and commemoration of dead people;
- sets out the background to and legal basis for the exemption;
- supplements the information given in Notice 701/32 Burial, cremation and the commemoration of the dead;
- explains the role of Property VAT Team.
This guidance does not cover supplies by local authorities (see VBURC4000).
Role of the Property VAT team
Among other things, the team is responsible for the development and maintenance of the VAT policy on burials, cremations and the commemoration of dead people.
The team is responsible for giving liability decisions in cases -
- where the guidance is unclear;
- where there is a challenge to the law;
- which involve new products and services;
- which are politically sensitive or of national importance.
We are part of CT&VAT. Our address is -
Room 3/34
100 Parliament Street
London SW1A 2BQ.
