SLfT3008 - Pet cemeteries

SLfT guidance on the exemption from SLfT of pet cemeteries where the site is used solely for the burial of dead domestic pets.

Pet cemeteries may be treated as landfill sites under environmental law. However, burials of dead pets at such sites are not taxable. To qualify for exemption the site must be used solely for the burial of dead domestic pets. In these circumstances the operator of the site is not required to register with us for SLfT.