V4.151 Exemption—burial and cremation
EU legislation
The exemption extended to burial and cremation was derived from the transitional arrangements in Archived Directive 2006/112/EC, art 371 and Annex X Part B Item 4, which exempts 'the supply of services supplied by undertakers and cremation services and the supply of goods related thereto'. Assimilated Regulation (EU) No 282/20111 provides that in so far as they constitute a single service, the supply of services made in the framework of organising a funeral shall fall within the scope of arts 44 and 45 of Archived Directive 2006/112/EC, ie they fall within the general rules for the purposes of determining the place of supply (see V3.183).
UK legislation
The exemption for certain burial and cremation services in the UK is conferred by VATA 1994, Sch 9, Group 8. For HMRC's practice, see Notice 701/32.
VATA 1994, Sch 9, Group 8, Item 1 (the disposal of the remains of the dead)
The disposal of the remains of the dead is exempt2.
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