Burial Ground Rates

Summary

The request sought details on how Burial Ground Rates are calculated for Onchan and whether rates are uniform across the Isle of Man. The Department of Infrastructure disclosed the legal framework under the Burials Act 1986, confirmed that each parish sets its own rate based on expenses, and provided a list of rates for the 2025-26 period.

Key Facts

• Burial Ground Rates are calculated under section 14(1) of the Burials Act 1986.
• Each parish sets its own rate based on incoming revenue and expenses rather than a uniform island-wide rate.
• The Department of Infrastructure sends Revenue Budget Submission forms every December to Burial Authorities.
• Burial Authorities must submit a signed resolution letter confirming the rate before 1st March of the relevant accounting year.
• A list of 2025-26 burial rates and maximum burial rates for each parish was provided in Appendix 2.

Data Disclosed

• 31 March 2025
• 2025-02-03
• 2025-02-24
• 21 February 2025
• 3 February 2025
• section 14(1)
• Burials Act 1986
• 1st March
• 2025-26
• 4416089
• IM1 2RF
• (01624) 686785

Original Request

Please advise 1. How the Burial Ground Rate for the Parish of Onchan for the year to 31 March 2025 was calculated. 2. Is the same Burial Ground rate applied to all Parishes on the Isle of Man? 3. If the same Burial Ground rate is not applied to all Parishes on the Isle of Man, please provide a list of the Burial Ground Rates applied in each Parish.

Data Tables (1)

Full Response Text

Department of Infrastructure Sea Terminal Building, Douglas, Isle of Man, IM1 2RF

Contact: FOI Response Team Telephone: (01624) 686785 Email: dpo-doi@gov.im

Our ref: 4416089 21 February 2025

Dear ###

We write further to your request, received 3 February 2025, which states:

"Please advise

1. How the Burial Ground Rate for the Parish of Onchan for the year to 31 March 2025 was calculated.

2. Is the same Burial Ground rate applied to all Parishes on the Isle of Man?

3. If the same Burial Ground rate is not applied to all Parishes on the Isle of Man, please provide a list of the Burial Ground Rates applied in each Parish."

Our response to your request is as follows-

1. Under section 14(1) of the Burials Act 1986 it states:

“(1) The Treasury shall in every parish in each accounting year, levy and collect a rate of the prescribed amount on all real estate within the parish liable to be rated according to the valuation of real estate for the time being in force for rating purposes.”

It then continues to say:

“(2) In subsections (1), (4) and (5), “the prescribed amount” means, in relation to any parish, the sum of — (a) such amount as the Department of Infrastructure (having regard, in the case of the parish of Braddan or Onchan, to subsection (4) or (5) as the case may be) certifies as being required to pay interest accruing on any moneys properly borrowed by the churchwardens, and by the wardens in charge of a district burial ground for whose upkeep the parish is liable, for the purposes of this Act, and falling due in the relevant accounting year, and any sums required to be paid under section 16(2)(a) or (b) in the relevant accounting year;

(b) and such further amount, not exceeding the amount determined by order of the Department of Infrastructure with respect to the parish, as the churchwardens may before the 1st March in the relevant accounting year by resolution determine.”

For this purpose, every December of every year the Department sends out a Revenue Budget Submission form (Appendix 1) alongside the latest Rateable Value and ask them to set a rate for the coming year to all Burial Authorities. We also ask them to set a maximum burial rate (a rate that they will not exceed). To do that they need to complete the submission form (which calculates their estimated incoming and expenses) and provide us with a signed resolution letter confirming the rate.

The submission form assists the authorities to calculate the expenses of the Burial Ground, and the total yearly rate required for the Burial Ground Authorities.

This is how Onchan and all the burial authorities calculate and set their rates yearly.

1. Each Burial Ground sets their own rate determined by their incomings and expenses.

2. Please find attached Appendix 2 which contains the list for the 2025-26 burial rates. This includes the rate set for 2025/26 and the maximum burial rate for each Burial Ground Authority.

Please quote the reference number 4416089 in any future communications.

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I will now close your request as of this date.