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    Home / Health, education, welfare and charities / Welfare

    Burial or cremation of dead people, or burial at sea

    VAT treatmentExempt

    What this means for your business

    Charging VAT
    No VAT is charged because this supply is exempt.
    Reclaiming VAT
    VAT paid on costs directly related to this exempt supply cannot normally be reclaimed as input tax.

    Official guidanceVAT Notice 701/32↗ (opens in a new tab)

    Related items in Welfare

    • Building services for disabled people0%
    • Equipment for blind or partially sighted people0%
    • Equipment for disabled people0%
    • Funeral plans written under contracts of insuranceExempt
    • Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids0%
    • Mobility aids for the elderly5%
    • Smoking cessation products — nicotine patches and gum5%
    • Welfare services provided by charities at significantly below costOut of Scope

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