The Registration of Births, Deaths and Marriages (Scotland) Act 1965 (Prohibition on Disposal of a Body without Authorisation) Amendment Regulations 2024: business and regulatory impact assessment

5 Sectors and Groups Affected

5.1 Scope of the funeral sector in Scotland

The proposal potentially has an impact on all burial authorities, cremation authorities and funeral director businesses (‘relevant bodies’) operating in Scotland.

5.2 Burial Authorities

A burial authority can be responsible for the operation and maintenance of anything from one burial ground to hundreds of grounds. There are 32 local authority burial authorities which are responsible for the vast majority of Scotland’s burial grounds. There are approximately 85 privately-owned burial authorities in Scotland. A burial authority can currently be either:

• A local authority; or
• Privately owned and operated

Approximate numbers of burial grounds in Scotland:

• Approximately 2,413 in total
• Of these, around 1,086 are in use, owned and operated by local authority burial authorities
• 1,242 are historic grounds that are the responsibility of local authority burial authorities
• Roughly 85 are owned and operated by privately-owned burial authorities.

Accurate local authority burial ground numbers can be readily determined. Numbers set out above are based on returns from all 32 local authorities. However, exact numbers of private burial authorities remain an estimate, based on information gathered with assistance from local authorities and private burial authority representatives.

5.3 Cremation Authorities

Cremation authorities own and operate Scotland’s crematoriums. Similar to burial authorities, many operate multiple crematoriums, however an authority may also operate only a single facility. There are a variety of operation models, both public and private. A cremation authority can currently be either:

• A local authority; or
• Privately owned and operated

Numbers of crematoriums currently operating in Scotland:

• 33 in total
• 14 owned and operated by local authorities
• 19 privately owned and operated

5.4 Funeral Directors

Funeral director businesses act as an important intermediary throughout the process and procedures around death. Funeral directors liaise with a variety of public bodies such as registrars, police, local authorities and the NHS to make arrangements for the registration of death, followed by burial or cremation arrangements, on behalf of clients.

Funeral director businesses are mainly:

• Corporately owned and operated; or
• Independently owned and operated

Approximate numbers of funeral directors currently operating in Scotland:

• 500 businesses
• 930 branches in total

These figures are an estimate based on the most up to date information collated by the Scottish Government during the development of the BRIA for the Funeral Director Code of Practice.

5.5 Other Sectors and Groups Affected

The options appraisal in Section 3 was undertaken with due regard to the sectors and groups possibly affected by the 2024 amendment regulations. Please see Table 1 below for this assessment.

Other Sectors and Groups Affected

Group: Local Authorities or Health Boards

Assessment of Possible Impact: Positive impact in that local authorities (which are also burial and/ or cremation authorities) can accept applications for burial or cremation in the circumstances described above.

Group: Consumers

Assessment of Possible Impact: Potentially positive impact. At present, the requirement for a death to be fully registered presents a barrier to some individuals who wish to arrange burial or cremation in Scotland. These regulations will improve access to these services in the particular circumstances described above.

Group: Regulators

Assessment of Possible Impact: No impact

Group: Third sector organisations

Assessment of Possible Impact: Possible positive impact, for example for third sector organisation supporting the bereaved. However, any such impact is likely to be small