HMRC have published Brief 1/2024 confirming that 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 have issued this as a clarification of the VAT treatment, given the increase in the live streaming of funeral services in recent years. Any tax incurred by an undertaker, cemetery or crematorium operator on the cost and overheads of providing such a supply is not normally recoverable. Where the live streaming is supplied by a third party for a separate consideration, that web streaming is not within the scope of the exemption, and will be subject to the standard rate of VAT.
HMRC have published Brief 1/2024 confirming that 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 have issued this as a clarification of the VAT treatment, given the increase in the live streaming of funeral services in recent years. Any tax incurred by an undertaker, cemetery or crematorium operator on the cost and overheads of providing such a supply is not normally recoverable. Where the live streaming is supplied by a third party for a separate consideration, that web streaming is not within the scope of the exemption, and will be subject to the standard rate of VAT.
