Live streaming of funerals is VAT exempt

The supply of live web streaming of funeral burial or cremation services is to be treated as exempt from VAT under VATA 1994 Sch 9 Group 8 Item 2 HMRC has confirmed.

Any tax incurred by an undertaker cemetery or crematorium operator on the cost and overheads of providing such a supply is not normally recoverable. In addition 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.

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...