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HMRC internal manual

VAT Burial and Cremation

Burial and cremation: EU Emissions Trading Scheme

Crematoria may be required to participate in the EU Emissions Trading Scheme for emissions of carbon dioxide. The VAT treatment of permits and allowances under the Scheme has been agreed across Europe and further guidance can be found in section 15.13 of Notice 741A Place of supply of services(This content has been withheld because of exemptions in the Freedom of Information Act 2000)