- Burying a deceased person in the UK is exempt from VAT, while exhumation is standard rated.
- The service of repatriation of a deceased person’s body can be considered either an exempt supply of funeral services or a zero-rated supply of transport services.
- According to The VAT Act 1994, section 30(1), zero rating takes precedence over exemption.
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.