Funeral Director Code of Practice

The Funeral Director: Code of Practice (‘the Code’) applies to all funeral directors carrying out the functions of a funeral director in Scotland regardless of where their business is based.

Planning the funeral service according to the wishes of the deceased and the bereaved

Deceased and client identification and who can be involved in making arrangements

61. Where the deceased has not set out before dying who should arrange their funeral the funeral director must make the client aware of the next of kin hierarchy set out in the 2016 Act (section 65 for adults, section 66 for children). It is then for the client (or any other individual who wishes to organise the burial or cremation) to determine whether they have the legal right to apply for the burial or cremation.

62. The funeral director must ensure that they and their staff are sufficiently knowledgeable and experienced to explain to the client the goods and services they offer and how the deceased is cared for. This must include an ability to describe, both orally and in writing, the range and location of options for burial and cremation if requested.

63. The funeral director must provide the client with clear and comprehensive descriptions of their goods and services, and how the deceased is cared for by them in the provision of those goods and services.

Estimates and confirmations

64. To enable the client to make an informed decision about the goods and services they would like, funeral directors are already required to comply with the requirements set out in the CMA Funerals Market Investigation Order 2021 and any other relevant legislation.

65. Once the client has made a decision about the goods and services they would like, the funeral director should:

  • Provide written or electronic confirmation of the funeral arrangements and a written or electronic itemised estimate of all funeral charges including third party fees (disbursements) where known.
  • Provide the client with a written or electronic itemised final account that is comparable with the estimate provided.

66. All changes from estimate to final bill should be clearly described, prior notified and agreed to by the client. The funeral director should be able to account for any changes via an audit trail.



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