Online live funerals receive VAT exemption
Newsletter issue – April 2024
Funerals that are broadcast online for well-wishers unable to attend in person are becoming exempt from VAT. During the COVID pandemic, streaming  funerals became commonplace due to restrictions on the number of people gathering. Now, there has been an update to the rules around VAT which means any funerals shown live over the web will not face the charge.
The update also includes live streaming of a cremation or burial. If VAT has been charged in the past, then an adjustment can be made on future VAT returns.
This has been added to a list of services that are always exempt from VAT if they are “provided by an undertaker or funeral director after the body of the deceased has been released by the mortuary (if applicable),” HMRC says.
These services are:
- embalming
- use of a rest
- digging, preparation, and the refilling of graves
- burial or cremation
- the interment of ashes
However, the VAT update is not applicable for a third-party supplying the live streaming event,as opposed to being provided by the undertakers.