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Official guidance
VAT Burial and Cremation
  • VBURC0500 · Data Protection
  • VBURC1000 · Burial and cremation: Introduction
  • VBURC2000 · Background and law
  • VBURC3000 · Burial and cremation: Prepayments and funeral plans
  • VBURC4000 · Burial and cremation: Supplies by local authorities
  • VBURC5000 · Burial and cremation: EU Emissions Trading Scheme
  • VBURCUPDATE001 · Burial and cremation: update index
  • VBURCUPDATE111013 · Burial and cremation: recent changes
  1. VAT Burial and Cremation
  2. Burial and cremation: EU Emissions Trading Scheme

VBURC5000 | Burial and cremation: EU Emissions Trading Scheme

From HM Revenue & Customs · VAT Burial and Cremation

Prior to leaving the EU crematoria were required to participate in the EU Emissions Trading Scheme for emissions of carbon dioxide. The VAT treatment of permits and allowances under the Scheme was agreed across Europe and further guidance can be found in section 12.11 of Notice 741A Place of supply of services(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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