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VBURC4000 | Burial and cremation: Supplies by local authorities

From HM Revenue & Customs · VAT Burial and Cremation

Although local authorities may be involved in making some of the supplies covered in this guidance, they are subject to special rules. Guidance can be found in VAT Government and Public Bodies manual. VAT Government and Public Bodies - HMRC internal manual - GOV.UK (www.gov.uk).