Live web streaming of funeral services
Published 29 February 2024
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This publication is available at https://www.gov.uk/government/publications/revenue-and-customs-brief-1-2024-live-web-streaming-of-funeral-services/live-web-streaming-of-funeral-services
Purpose of this brief
This brief clarifies HMRC’s position on the VAT treatment of live web streaming of funeral, burial, or cremation services.
Readership
You should read this brief if you are:
- a funeral director
- an undertaker
- a cemetery operator
- a crematorium operator
Background
Item 1 and 2 to Group 8, Schedule 9 of the VAT Act 1994 provides exemption from VAT for the following burial and cremation services:
- the disposal of the remains of the dead
- the making of arrangements for, or in connection with, the disposal of the remains of the dead
However, the provision of goods and services not directly connected with the making of such arrangements (such as the provision of flowers) does not fall within the exemption and is therefore a separate taxable supply at the standard rate of VAT. For more information on the VAT liability of other supplies, read section 3.3 of Burial, cremation and commemoration of the dead (VAT Notice 701/32).
Recent media and technological developments have accelerated the provision of live web streaming of funeral, burial, or cremation services. This has allowed mourners who are unable to attend a funeral, burial, or cremation service in person to view the proceedings in real time via live web streaming provided by an undertaker, cemetery or crematorium operator.
This Revenue and Customs Brief and associated Burial, cremation and commemoration of the dead (VAT Notice 701/32) confirms the VAT liability to be applied by those providing live web streaming in these circumstances.
HMRC policy
HMRC confirms that the supply of such live web streaming of funeral, burial, or cremation services is to be treated as exempt from VAT under Item 2 to Group 8, Schedule 9 of the VAT Act 1994.
Any tax incurred by an undertaker, cemetery or crematorium operator on the cost and overheads of providing such a supply is not normally recoverable. Normal rules will apply.
Where live web streaming of funeral, burial, or cremation services is supplied by a third party for a separate consideration, that web streaming is not within the scope of this exemption, and will be subject to the standard rate of VAT.
Retrospective action
All undertakers, cemetery or crematorium operators supplying live web streaming should treat these supplies as being exempt from VAT.
If VAT has been previously charged or claimed incorrectly, then an adjustment can be made on the VAT Return.
For information on how to make adjustments see How to correct VAT errors and make adjustments or claims (VAT Notice 700/45).
Guidance
Burial, cremation and commemoration of the dead (VAT Notice 701/32) has been updated to confirm the liability of the supplies of live web streaming of funeral, burial, or cremation services.
You can find these changes in:
- section 3.1 — Funeral packages
- section 3.2 — Services provided after the body of the deceased is released to the bereaved
- section 5.1 — Cemetery and crematorium services
- section 6.1 — Goods and services in connection with commemorating the deceased