Thoughts of Clerks and RFO’s will be turning to year end considerations

Dear Colleagues

Gosh, rather a dreeg day looking at the View from our Window today. February despite being the shortest month can feel hard going, Spring is around the corner, the birds are singing when the alarm sounds in the morning and you get to see the garden before you shut the curtains for the evening!

I dare say the thoughts of Clerks and RFO’s will be turning to year end considerations.  Our inbox reflects this with a number of VAT related questions coming through the books.  On Burial Grounds and VAT for example.   VAT Notice 701/32 is aimed at undertakers, stone masons and similar businesses that might make supplies to bereaved families.    The VAT notice does say that local authorities are covered by separate rules and these are explained in HMRC’s Internal VAT manuals on page VATGPB8645.

Supplies made under The Local Authorities’ Cemeteries Order 1977 are generally outside the scope of VAT.  This includes the granting of rights by a burial authority, such as the right to place or inscribe a memorial, but not the sale of exclusive rights of burial, which are VAT-exempt.

The sale of a memorial, such as a headstone, without installation, would be standard rated (the same as it would be if sold by a stone mason).  However, where a burial authority supplies and installs the stone, along with a right over land, the whole fee is for a VAT exempt supply of a right over land.

My thanks to Steve Parkinson on of Member Benefits Partner for this clear and unambiguous answer.  Steve offers a complimentary suite of courses which we recommend alongside other in person courses which we offer take a look at Booking page – Online training for CALCs – Booking by Bookwhen

Training and Development Policy.  When you chose to book direct on this site, Steve notifies us and we will bill you for the courses at £30 pp.  You will be charged if you attend or not and the courses are otherwise managed entirely by Steve.  We will be highlighting this link under the Elearning tab on our website in the next few days.

Apart from burgeoning inbox, we also delivered training on Community Assets, Councillor Training and delivered a  Civility and Respect course to a council in Bucks.  We were pleased to attend a presentation by Chris Bridgeman organised by MKCC on Green Roof Projects and a training course by NALC on Social Isolation.   

Next week we have a planning training on the 28th and the Bucks Council Parish Liaison on Wednesday the 1st of March at 6:30pm.  This Parish Liaison will be slightly shorter than usual, as we have the scheduled April meeting to look forward to which will be in person.  We will be receiving presentations on the Budget and Coronation and, as always, will be including your questions. 

We wish you a restful weekend and look forward to speaking to you next week

Kind regards

Mel, Helen and Lorraine

Share this post