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A funeral company enquired whether the delivery of wreaths, flowers, and plants as part of its funeral services should be taxed at the reduced rate. The DGT ruled that these deliveries are subject to the 10% rate because they are goods with their own reduced rate and are not ancillary to the main service.
Question raised: Whether the supplies subject to this consultation should be considered as being carried out within their main activity of funeral services and the applicable tax rate.
The supplies of natural flowers and live plants carried out by funeral companies are taxed at the reduced rate of 10% as they constitute a specific aspect of their activity and not an ancillary supply. This rate does not apply to artificial or imitation flowers, which are taxed at the general rate of 21%. The application of the reduced rate must respect the principle of neutrality and itemize specific aspects of the category.
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