GovWire

Cemeteries/burial grounds can be categorised in five main types:

i) Churchyards (including those used as a place of burial) should as part of the single hereditament to which they belong, be treated as entitled to exemption from rating with the church to which they are attached, provided that the church is exempt under para 11 of Schedule 5 Local Government Act 1988. Because of the lack of contiguous space, extensions to churchyards are sometimes detached from the curtilage of the church, and therefore may strictly comprise separate hereditaments to which para 11 exemption does not apply. Although therefore rateable, such hereditaments have not been assessed in the past. In the event that the question of rateability is raised, VOs should seek advice from their Technical Adviser.

ii) Municipal, and not operated for profit. Older examples of this type are likely to involve significant maintenance costs. The extent of gravestones, monuments and curbstones makes grounds maintenance particularly expensive. The scale of municipal hereditaments varies considerably from the larger examples found in cities (where remaining capacity for future burials is often very limited) to small rural burial grounds often operated by parish councils.

The need to find more land to meet demand is a constant consideration for this class. Many parish, town and (in Wales) community councils are looking to extend their cemetery space (although they are under no duty to do this).

Principal (district/unitary) councils often outsource the management of their cemeteries and some larger parish, town and community councils may also but many local councils manage their own cemeteries.

There are a few instances of new cemeteries being opened in recent years, and there is now a tendency for limitation or standardisation of memorials so as to assist grounds maintenance.

iii) Private and originally operated for profit. Typically these cemeteries were established in the 19th century and share the characteristics of the older municipal examples, but with examples of rather more grandiose memorials and mausolea. These often impose maintenance burdens and public liability problems when they become neglected. Often large areas are totally neglected. In some instances private cemeteries have been acquired by local authorities.

iv) Private charitable cemeteries are not operated for profit. They may in some instances be associated with the particular requirements of specific faiths or beliefs.

v) Woodland and natural burial sites. This sector has evolved and the number of sites has increased. This has largely been due to environmental awareness.

These sites are increasing in popularity. They are generally run on the basis that burial should run along conservation lines and in harmony with the normally surrounding countryside environment. Graves are generally marked by trees and wild flowers and burial is normally in cardboard coffins.

Operators in this class prefer the description Natural Burial Sites, so this description should be used where possible.

Early sites typically involved regimental planting of a tree to signify the location of each grave, but as the sector has evolved, the practicalities of tree management of such an approach have been brought into question and most sites now tend to have areas of plantations in which a tree, shrub or bulbs in commemoration of the deceased may be planted possibly combined with an area of wild flower meadow. Some sites allow the use of a memorial stone sunk flush into the ground, but many do not. Larger scale sites may have memorial gardens or walls in which a plaque can be placed. It is expected that the sector will continue to grow and evolve.

2.1 Statutory regulation of Local Authority cemeteries

The burial authorities responsible for the provision, management, regulation and control of burial grounds and cemeteries are the councils or districts, London Boroughs, parishes, communities, the Common Council of the City of London, and the parish meeting of a parish having no parish council. The Local Authorities Cemeteries Order 1977 SI 204 made by the Secretary of State under sections 214(3) and 266(1) Local Government Act 1972 makes provision for the management regulation and control of burial grounds and cemeteries.

Burial grounds may be closed under the Burial Acts 1852 and 1853 and the Local Government Act 1972 Schedule 26 para 15.

2.2 Statutory regulation of private cemeteries

Cemetery companies are established by a special Act of Parliament authorising the making of a cemetery and incorporating the Cemetery Clauses Act 1847. The duties of a cemetery company are substantially the same as for local authorities, but there are additional obligations, i.e.:

a.the duty to build a Church of England chapel on the consecrated part of the cemetery. (Local authorities are relieved of this obligation under Section 2(4) Burial Act 1900)

b.the duty to appoint a chaplain and pay him such stipend as is approved by the Bishop of the Diocese in which the cemetery is situated

c.the duty to enclose every part of the cemetery by walls and other sufficient fences of the prescribed materials and dimensions. (Local authorities are relieved of this obligation under Section 10 Burial Act 1900.)

2.3 Statutory rules on siting of cemeteries

By section 214 of, and paragraph 14(b) of Schedule 26 to, the Local Government Act 1972, as from 1st April 1974, the former prohibition in section 10 of the Cemeteries Clauses Act 1847 against the construction of any part of a cemetery within 100 yards of any dwelling-house ceased to have effect.

The removal of this previous specific statutory restriction will not, of course, affect the validity of other similar restrictions imposed under byelaws. For example, a municipal byelaw which prohibited burials in any existing cemetery now open for burials within the distance of 100 yards from any public building, place of worship, schoolroom, dwelling- house, public highway, street, road, or place within the borough was held by the House of Lords to be good in Slattery v. Naylor 1888, even though its effect was to close a particular cemetery altogether and so deprive the appellant of the use and enjoyment of a previously purchased permanent burial place for his family.

2.4 Records

Burials are not always marked physically on the ground, and graves may accommodate a number of burials, not necessarily of related people. It is understood that it is a legal requirement to keep records of the location of each burial. This will usually be marked on a scale plan but some sites also make use of microchip technology to mark each grave.

2.5 Disused cemeteries

Section 6 of the Open Spaces Act 1906 provides that any owner of a disused cemetery or burial ground may convey it or grant a term of years or other limited interest to a local authority for the purpose of preserving it as a public open space. While such an arrangement is common it has not been made in respect of all exhausted cemeteries. Many are now in a very overgrown state, and may fairly be described as derelict. Others however are kept in good order in furtherance of the obligations which the operator has to maintain memorials and their setting. Disused cemeteries (or parts thereof) will therefore receive different treatment according to circumstances: a. those hereditaments which are wholly derelict and overgrown cannot be said to be in rateable occupation. Parts of hereditaments which are in this state cannot be said to contribute any value towards the whole, b. those which are used as public open space will be exempt provided that all cemetery use is exhausted, and c. those which are maintained, although exhausted, can be said to be in rateable occupation by the operator in furtherance of its maintenance obligations.