§ Mr. Waltersasked the Chancellor of the Exchequer if he will list the funeral and cremation services that are exempt from value added tax.
§ Mr. BrookeGroup 8 of schedule 6 to the VAT Act 1983 has the effect of exempting essential supplies associated with burials and cremations: these include the services of the undertaker, the supply of coffins, urns and caskets, the digging of graves and the disposal of ashes. It does not cover discretionary expenditure such as gravestones or flowers.