Funeral Director Code of Practice: business and regulatory impact assessment

18 Summary and Recommendation

Option 2 is recommended as this would align with the legislative requirements of the 2016 Act, and provides the best way to ensure there are clear, transparent, measurable minimum standards which funeral directors in Scotland must adhere to. In future, this option would provide a robust basis for implementing the intended inspection and licensing regimes which funeral directors in Scotland will be subject to.

Total benefit per annum: economic, environmental, social

Option A - Do nothing

Option B - Statutory Funeral Director: Code of Practice

Total cost per annum:

• economic, environmental, social
• policy and administrative

Option A - N/A

Option B - For businesses without refrigeration or access to refrigeration through an SLA, there may be a one-off cost to invest in refrigeration or cold-room storage along with ongoing energy consumption and maintenance costs. These costs are outlined at section 4.1. We envisage additional costs for implementing the Code prior to the intended inspection regime coming into force will be minimal.