Last updated: 14 October 2026
Are live-streamed funerals exempt from VAT?
Funeral services provided by an undertaker or funeral director are exempt from VAT, and HMRC accepts that a webcast or live stream can be part of that exempt funeral service when the funeral director supplies it as part of the funeral package (HMRC Revenue and Customs Brief 1 (2024)). If a separate business, such as a videographer or crematorium technology provider, charges for streaming on its own, that service is normally standard-rated at 20%. The VAT treatment depends on who supplies the stream and whether it’s part of the funeral itself.
What is exempt
Under VAT law, the exemption covers services supplied by an undertaker, funeral director or crematorium in connection with a burial or cremation, including:
- transport of the body and mourners
- care and preparation of the body
- the coffin, when supplied as part of the funeral
- the service itself, including use of the chapel
- burial or cremation
How streaming fits in
| Who supplies the live stream | Likely VAT treatment |
| Funeral director, as part of the funeral package | Exempt with the funeral |
| Crematorium, as part of its exempt service | Exempt |
| Independent videographer or streaming company billing the family | 20% |
| Recorded DVD or edited video sold afterwards | 20% |
Live streaming became common during the Covid-19 restrictions, when attendance at funerals was limited. The approach has continued as many families still want to include relatives who can’t attend.
HMRC’s confirmation
HMRC confirmed this treatment in Revenue and Customs Brief 1 (2024), published in March 2024, and updated VAT Notice 701/32 at the same time. The brief says undertakers, cemetery and crematorium operators should treat live web streaming of the funeral, burial or cremation as exempt. Third parties supplying streaming for a separate charge should treat it as standard-rated. Businesses that previously charged or reclaimed VAT incorrectly should correct the error using the normal error correction rules.
Other items that are not exempt
- Flowers, even when arranged by the funeral director
- Catering for the wake
- Memorials and headstones
- Newspaper notices
- Funeral plans, which have their own rules
Effect on input tax
Exempt supplies don’t allow you to reclaim VAT on related costs. If a funeral director makes both exempt funerals and taxable sales, such as memorials, it is partly exempt and must apportion its input tax. Streaming equipment bought for exempt funerals is usually part of that calculation.
Example
A funeral director charges £4,200 for a cremation, including a £150 webcast for relatives abroad. The whole package is exempt. A videographer hired directly by the family for £300 must charge £60 VAT if VAT-registered.
Practical tips for funeral businesses
- Describe streaming as part of the funeral service on the invoice
2. Keep records showing what’s included in each package
3. Review your partial exemption method each year
4. Check HMRC’s VAT Notice 701/32 for burial and cremation, and Brief 1 (2024)
Frequently asked questions
Is a funeral director’s fee VAT-free?
Yes, the funeral services are exempt.
Is a headstone VAT-free?
No, memorials are standard-rated.
Can a crematorium charge VAT on a webcast?
Not if it’s part of its exempt cremation service.
Are funeral flowers exempt?
No. HMRC treats flowers as a separate standard-rated supply.
Related: zero-rated vs exempt supplies and VAT on services.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with VAT for funeral businesses. See our VAT accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
