1. Section 98 of the Burial and Cremation (Scotland) Act 2016  makes provision for Scottish Ministers to publish "guidance on the costs associated with making arrangements for a funeral" and that "the guidance may in particular cover the desirability of such costs being affordable".
2. Publication of the Guidance on Funeral Costs is Action 2 of the Scottish Government's Funeral Costs Plan, which sets out 10 actions that the Scottish Government will take this parliamentary term to help tackle funeral poverty.
3. While the setting of individual funeral charges is for local authorities and private businesses to determine, the Scottish Government wants to help consumers understand, compare and choose the services that are right for them. The guidance sets out steps that funeral directors and burial or cremation authorities can take to help improve the availability and transparency of funeral charges information, to help consumers make informed decisions.
4. The guidance also includes a section specifically for local authorities on setting burial and cremation charges and tackling funeral poverty. It does, however, recognise that local authorities are responsible for setting these charges themselves, and will take into account local circumstances when doing so.
5. The guidance complements other actions the Scottish Government has already taken to help encourage people to talk about and plan for their own funeral.
6. We have committed to reviewing the guidance in the future, to ensure that it remains fit for purpose. We will work with local authorities, funeral directors and burial and cremation authorities to collect information about the implementation of the guidance, so that its impact can be considered and that the guidance can be updated, if necessary, to address any issues identified.
7. Also published along with this response to the consultation analysis on draft guidance on funeral costs is: