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Posted 19 days ago by Fab1
Good afternoon, I've sought out estimates from some stonemasons and all pointed me to the need to pay for permit for the stonemason to access the grave headstone in a cemetery. The cemetery has confirmed they charge for the permit and the charge indicates VAT is payable. Are permits vatable and does it make any difference if the fee is charged to the customer (member of the public)
Posted 14 days ago by HMRC Admin 20 Response
Hi,
Generally permits would be a Vatable supply but I would confirm this with the supplier.
It will not make any difference whether the supply is made to an individual or to a business.
Thank you.
Posted 14 days ago by Fab1
If the permit is issued to start work on a headstone due to interment of ashes as per 3.2 of VAT Notice 701/32 - would they still be subject to standard rate for a exempt activity? Customers may not feel confident to ask the business.
Posted 9 days ago by HMRC Admin 21 Response
Hi,
I would seek clarification from the supplier of the permit as to what is actually being supplied in terms of the permit ie what the permit allows . for example whether it is a right over land.
Please see below:
5. Cemeteries and crematoria
Thank you.
Posted 9 days ago by Fab1
Thank you. Again the onus seems to put on the customer to verify or ask and not the supplier of good and services to ensure they do not charge VAT where none should be charged and vice versa.

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