Experimental ADM in HTML

The guidance in this chapter applies to UC and is to help the DM determine
regulated SF payments under the Act (1) which are made for funeral expenses.
Note: UC guidance relating to SSMG can be found within ADM chapter L2. UC
guidance relating to CWP can be found within ADM Chapter L4.

1 SS A Act 92, s 167

L3002

A DM decides any claim for SFFP. These decisions have the same right of appeal
as other DM decisions (1).
1 SS Act 1998, s 12

L3003 Effect of capital

Capital has no effect on claims for SFFPs.
1 SFMFE (Gen) Amdt Regs 01, reg 2(3) & 3

[L3004-L3100]

Funeral payments

L3101 Conditions of entitlement

There are several conditions of entitlement for a SFFP. All the conditions must be
satisfied.

L3102

The first condition (1) of entitlement is that, on the date of claim of the SFFP, the
claimant or his partner (the responsible person)
1. has been awarded UC (2) (see L3132) or
2. is a prisoner who is in receipt of UC (3).

1 SFMFE (Gen) Regs, reg 7(3); 2 reg 7(4); 3 3 SSWP v Faith Stewart [2011] EWCA Civ 907

L3103

The second condition (1) is that the deceased was ordinarily resident in the UK at the
date of death.
Note: the term `ordinarily resident' is not defined within legislation, so should be
given its ordinary and natural meaning. DMs should consider the facts of the case,
having regard to relevant case law (2).

1 SFMFE (Gen) Regs, reg 7(5); 2R v Barnet London Borough Council ex parte Shah [1983] 2 AC 309

L3104

The third
condition (1) is that the claim is made within the prescribed time limits (5) (see L3132).

1 SFMFE (Gen) Regs, reg 7(6)

L3105

The fourth
condition (1) is that the claimant is the responsible person or the partner of
the responsible person.

1 SFMFE (Gen) Regs, reg 7(7)

L3106

The fifth condition (1) is that
1. the responsible person was the partner of the deceased at the date of death (2)
or
2. where the deceased was a child (3) and there is
2.1 no absent parent (4) or
2.2 an absent parent or their partner who, at the date of death, has been
awarded UC (5)
the responsible person was the person, or the partner of the person,
responsible for the child for CHB purposes, at the date of death or
3. where the deceased was a still-born child, the responsible person was a
parent or the partner of a parent of that still-born child at the date when the
child was still-born (6) or
4. where the deceased had no partner and neither 2. or 3. applies, the
responsible person was an IFM of the deceased and it is reasonable for the
responsible person to accept responsibility for those expenses (7) or
5. where the deceased had no partner and 2., 3. and 4. does not apply (8), the
responsible person was either
5.1 a close relative of the deceased (9) or
5.2 a close friend of the deceased (10)
and it is reasonable for the responsible person to accept responsibility for the
funeral expenses.
1 SFMFE (Gen) Regs, reg 7(8); 2 reg 7(8)(a); 3 reg 7(8)(b); 4 reg 7(8)(b)(i); 5 reg 7(8)(b)(ii);

6 reg 7(8)(c); 7 reg 7(8)(d); 8 reg 7(8)(e); 9 reg 7(8)(e)(i); 10 reg 7(8)(e)(ii)

L3107 « L3108

The sixth condition (1) is that the funeral takes place in
1. the UK (2) or
2. another member State of the EU, Iceland, Liechtenstein, Norway or
Switzerland (3) where the responsible person or his partner is (4)
2.1 a person who is a worker (5) (see ADM Chapter C1060 - C1065) or
2.2 a person who is self-employed (6), (see ADM Chapter C1071 -
C1075)(see Note 3 below) or
2.3 a person who retains a status (7) as in 2.1 or 2.2 because they
2.3.a are temporarily unable to work as the result of an illness or
accident or
2.3.b are involuntarily unemployed after being employed in the UK
provided they have registered as a jobseeker and they
2.3.b.i
were employed for more than a year or
2.3.b.ii
have been unemployed for no more than 6 months
or
2.3.b.iii
can provide evidence that they are seeking
employment in the UK and have a genuine chance of
being engaged.
2.3.c have voluntarily stopped working and started vocational
training that is related to their previous employment or
2.3.d are involuntarily unemployed and have started vocational
training or
2.4 a family member (8) of the deceased who was a person referred to in 2.1,
2.2 or 2.3 or
2.5
a person with a right to reside permanently in the UK under EC
provisions (9) (see ADM Chapter C1).
Note 1: From 30.4.06, there is a right to reside permanently in the UK for EEA
nationals and their family members who have resided in the UK on the basis of
particular provisions of the Immigration (European Economic Area) Regulations
2006 or the Immigration (European Economic Area) Regulations 200010.
Note
2: People not in the categories listed above may have a right of equal
treatment under EC law in respect of funeral payments (this could, for example,
include non-EU family members of EU citizens) so please contact DMA Leeds if
anyone who does not come within one of the categories listed above claims a
funeral payment in reliance on Community law.
Note
3: This is a person who has exercised a Community right to establish himself
in order to pursue activity as a self-employed person. This may, in some cases
include a UK national who has become established in another EEA State and has
returned to the UK. Where a claim is received from such a person please contact
DMA Leeds.
1 SFMFE (Gen) Regs, reg 7(9); 2 reg 7(9)(b); 3 reg 7(9)(a); 4 reg 7(10); 5 reg 7(10)(a); 6 reg 7(10)b); 7 reg 7(10)(c); 8 reg 7(10)(d), Council Directive No. 2004/38/EC, Art 2; 9 reg 7(10)(e), Council Directive No. 2004/38/EC, Art 17;

10 Art 17; Immigration (European Economic Area) Regulations 2006, reg 15(1)(c), (d) or (e) & Sch 4(6)

L3108

"Family member" as mentioned in L3107 2.4 means (1)
1. the spouse (husband or wife) or civil partner
2. direct descendants (e.g. children, grandchildren and great-grandchildren)
under the age of 21, and dependent descendants over 21, of the EEA
national, their spouse or civil partner
3. direct ascendant relatives of the EEA national, their spouse or civil partner
who are dependent on the EEA national, their spouse or civil partner.
1 SFMFE (Gen) Regs, reg 7(10); Council Directive No. 2004/38/EC, Art 2

[L3109-L3125]

L3126 The funeral

"Funeral" means a burial or a cremation (1) of human remains including those of
stillborn children. A stillborn child is one which is born after the 24th week of
pregnancy and which does not breathe or show any other signs of life. A memorial
service which is not part of a burial or cremation is not a funeral.

1 SFMFE (Gen) Regs, reg 3(1)

L3127

A funeral payment can be made for a funeral which takes place (1)
1. in a case described in L3128, in another member state of the EU, Iceland,
Liechtenstein, Norway or Switzerland or
2. in the UK.

1 SFMFE (Gen) Regs, reg 7(9), reg 7(10)

L3128 « L3127 « L3129

Where the funeral takes place in another member state of the EU, Iceland,
Liechtenstein, Norway or Switzerland the responsible person or his partner must be
1. a person who is a worker (see ADM Chapter C1060 - C1063) or
2. a person who is self-employed (see Note 3 below) or
3. a person who retains a status as in 1. or 2. because they
3.1 are temporarily unable to work as the result of an illness or accident
3.2 are involuntarily unemployed after being employed for more than a
year and have registered as a jobseeker
3.3 are involuntarily unemployed after completing a fixed-term employment
contract of less than a year or within the first year of an employment
contract and are registered as a jobseeker
3.4 have embarked on vocational training which, unless they are
involuntarily unemployed, should be related to the previous
employment or
4. a member of the family of the deceased who was a person in 1., 2. or 3. or
5. a person with a right to reside permanently in the UK under EC provisions (1).
Note 1: From 30.4.06, there is a right to reside permanently in the UK for EEA
nationals and their family members who have resided in the UK on the basis of
particular provisions of the Immigration (European Economic Area) Regulations
2006 or the Immigration (European Economic Area) Regulations 20002.
Note
2: People not in the categories listed above may have a right of equal
treatment under EC law in respect of funeral payments (this could, for example,
include non-EU family members of EU citizens) so please contact DMA Leeds if
anyone who does not come within one of the categories listed above claims a
funeral payment in reliance on Community law.
Note
3: This is a person who has exercised a Community right to establish himself
in order to pursue activity as a self-employed person. This may include a UK
national who has become established in another EEA State and has returned to the
UK. Where a claim is received from such a person please contact DMA Leeds.
1 Council Directive No. 2004/38/EC, Art 16; Immigration (European Economic Area) Regulations 2006, reg 15(1)
& Sch 4(6); 2 Council Directive 2004/38/EC, Art 17; Immigration (European Economic Area) Regulations 2006,

reg 15(1)(c), (d) or (e) & Sch 4(6)

L3129

"Member of the family" as mentioned in L3128 4. means (1)
1. the spouse or civil partner
2. direct descendants (e.g. children, grandchildren and great-grandchildren)
under the age of 21, and dependent descendants over 21, of the EEA
national, their spouse or civil partner
3. direct ascendant relatives of the EEA national, their spouse or civil partner
who are dependent on the EEA national, their spouse or civil partner.
1 SFMFE (Gen) Regs, reg 7(10); Council Directive No. 2004/38/EC, Art 2

[L3130-L3131]

L3132 Prescribed time for claiming « L3102 « L3104

The prescribed time for claiming a SFFP is the period beginning with the date of
death and ending three months after the date of the funeral (1).
1 SS (C&P) Regs, reg 19(1) & Sch 4(9)

[L3133-L3135]

L3136 Time limit for claiming UC

See ADM Chapter A2043 et seq for guidance on time limit for claiming UC.

L3137 Meaning of responsible person

Responsible person means the person who accepts responsibility for the funeral
1
expenses .
1 SFMFE (Gen) Regs, reg 7(1)(b)

L3138

L3139 Estimates

An estimate is not evidence of a contract. An estimate can be obtained without
entering into a contract with a funeral director. An account in the responsible
person's name is evidence that a contract exists and that the claimant or partner
has accepted responsibility for the funeral costs.

L3140 Agents « L3148

It is not necessary that the funeral arrangements are made by the responsible
person. Another person can act as agent for the responsible person. The
responsible person does not have to be named on the funeral account and the
funeral director does not have to know that the person who is instructing them is an
agent. However there should be evidence that the responsible person gave the
other person the authority to make the arrangements on their behalf (1).

1 R(IS) 6/98

L3141

The account is evidence that a contract exists for
1. the funeral director to provide goods and services and
2. the responsible person to pay for those goods and services.

L3142

An agent may pay the funeral account in full or part. The agent has not accepted
responsibility for the funeral costs, but makes a payment on behalf of the
responsible person.

Example

A son acts as agent for his recently widowed mother and arranges his father's
funeral. The funeral director wants an advance payment for the interment fee. The
son makes the payment. The funeral account is in the son's name but his mother
makes a SFFP claim. The mother is responsible for all the funeral expenses. The
interment fee is included in the allowable expenses.

[L3143-L3145]

L3146 Novation

Novation means the legal transfer of a contract (1). It can take place at any time until
the conditions of the contract are completed.

1 R(IS) 9/93

L3147

A part payment can be made before the contract is complete. A completed contract
cannot be novated. A contract is complete when all contracted goods and services
are provided and there is full and final settlement of the account.

L3148 « L3149 « L3149

If the account is not in the claimant's or partner's name and there is no evidence
that the person named on the account is the claimant's agent (see L3140) evidence
of the legal transfer of the contract is needed from
1. the funeral director and
2. the person who entered into the original contract with the funeral director and
3. the person who has taken over responsibility for the contract.

L3149

The DM must be satisfied that the person at L3148 2. is released from all
contractual responsibility and that the person at L3148 3. has agreed to accept
contractual responsibility. The new contract does not have to be identical to the
original contract. The evidence need not be in writing.

Example 1

A daughter makes the arrangements for her father's funeral. The account is in her
name and there is no evidence that she was acting as her mother's agent when the
arrangements were made. Her mother makes a SFFP claim and is disallowed
because she is not the responsible person. The bill is not paid. The mother and
daughter agree with the funeral director that the mother is responsible for the
funeral expenses and an account is issued in the mother's name. The contract can
be novated because it is not complete. The mother reclaims. She is now the
responsible person.

Example 2

A son makes the arrangements for his father's funeral. The account is in his name
and he pays the bill in full. His mother feels a moral obligation to repay her son and
claims a SFFP. The contract cannot be novated because it is complete. The
claimant is not the responsible person and is not entitled to a SFFP.

Example 3

A son makes arrangements for his father's funeral. The account is in his name and
he pays £250 advance payment to the funeral director for crematorium fees. The
deceased's partner claims a SFFP. She is not entitled because she is not the
responsible person. The balance remains outstanding and the contract between the
son and the funeral director is novated to the partner. The new contract includes the
crematorium fee. The partner reclaims and is the responsible person. She has
accepted responsibility for all the funeral expenses. The advance payment is treated
as made on her behalf.
Note: The partner would not be responsible for the crematorium fee if it was not
included in the new contract. The responsible person is responsible only for the
items included in the new contract.

Example 4

A single girl has a stillborn child. Her parents take responsibility for the funeral and
pay the funeral account. Later the parents realise help is available from the SF and
the girl claims a SFFP. Her parents send a supporting letter explaining that the
payment was a loan. Novation cannot take place because the contract is complete.
The claimant is not the responsible person and she is not entitled to a SFFP.

[L3150-L3154]

L3155 Responsible person

The claimant or their partner must have a contractual liability with the funeral
director or the person who arranges the funeral. A moral obligation to meet funeral
expenses does not count.

L3156

A SFFP can be awarded where the claimant or their partner (known as the
responsible person), accepts responsibility for the funeral expenses (1) and
1. was the partner of the deceased at the date of death (2) (but see L3158) or
2. where the deceased is a child (3), the responsible person is the person
responsible for the child for CHB purposes and there is
2.1 no absent parent or
2.2 an absent parent who has been awarded UC as at the date of death or
3. where the deceased is a stillborn child (4) the responsible person
3.1 is the parent or
3.2 was, at the date of stillbirth, the partner of a parent of the stillborn child
or
4. where
4.1 there is no surviving partner or
4.2 the deceased is a child and the responsible person is not the person
responsible for the child for CHB purposes
the responsible person is an IFM of the deceased and it is reasonable for
them to accept responsibility for the funeral expenses (5) (see L3178 - L3179) or
5. where
5.1 there is no surviving partner or
5.2 the deceased is a child and the responsible person is not the person
responsible for the child for CHB purposes
the responsible person is a close relative or close friend of the deceased and
it is reasonable for them to accept responsibility for the funeral expenses (6)
(see L3178 - L3179).
Note:
In the circumstances described at 1., 2. or 3. above, the IFM or close relative
tests (see L3178 and L3200) should not be considered.
1 SFMFE (Gen) Regs, reg 7(7); 2 reg 7(8)(a); 3 reg 7 (8)(b); 4 reg 7(8)(c); 5 reg 7(8)(d); 6 reg 7(8)(e).
The flowchart on the following page may be useful when deciding if the responsible
person is entitled to a SFFP.
Identifying if the responsible person is entitled to a funeral payment
L3156
(flowchart)
Has the claimant or partner accepted
Claim fails
No
responsibility for the funeral costs?
Yes
Was the claimant the
Claim allowed if other
deceased's partner at the
Yes
conditions satisfied i.e.
date of death?
residence, place of funeral, QB, time of claim
No
Claim fails if from anyone other
Did the deceased have a partner
than surviving partner
Yes
at the date of death? (see note 1)
No
Is the claimant a parent or their partner
Was the deceased a child?
who was entitled to CHB for the child and
Yes
Yes
(other than a stillborn child)
there is no absent parent, or absent parent or their partner awarded a QB?
Is the claimant the parent of the deceased or the partner of
Yes Was the deceased a still-born child?
the parent of the deceased? No
No
Yes
No
Did the deceased have
Claim allowed if other conditions
any immediate family
No
satisfied i.e. residence, place of
members? (see note 2) funeral, QB, time of claim. Yes
Did any of the immediate family members come within
Exclude any such
one of the excluded categories: (1) aged less than 18:
immediate family
(2) qualifying young persons for the purposes of CHB:
member from the
Yes
(3) Student: (4) Member of a religious order: (5) in
immediate family
receipt of asylum support: (6) detainee in legal
member test.
custody: (7) hospital in-patient: (8) ordinarily resident outside the UK? (see L3179)
No
Had all other immediate family members
(or their partner) been awarded a QB?
Yes
No
Were all of those immediate family members not awarded a QB estranged from the deceased at the
Yes
date of death?
No
Claim fails
Is it reasonable for the responsible person to accept responsibility for the funeral cost (nature and extent)?
No
Claim fails
Yes
Claim allowed if
Did the deceased have one
No
other conditions
or more close relatives? satisfied
Yes
Did any close relatives have closer contact with the deceased than the responsible person
Yes
Claim fails
(nature and extent)? (see note 3)
No
Did any close relatives have equally
Claim allowed if
No
close contact with the deceased as the
other conditions
responsible person? (see note 3) satisfied
Yes
Had all of those close relatives or their
No
Claim fails
partners been awarded a qualifying benefit?
Yes
Claim allowed if other conditions satisfied i.e. residence, place of funeral, QB, time of claim.
Note 1 - See L3158 if surviving partner dies shortly after death of
first partner
Note 2 - See L3168 for definition of immediate family member Note 3 - Exclusions from nature and extent of contact test are the
same as those excluded from IFM test (see L3205)

L3157 Meaning of the partner of the deceased « L3188

The definition of a partner is
1. the other member of a couple or
2. where the person is married polygamously to two or more members in the
same household, any such member, except where the claimant is in receipt of
UC (1). The rules apply to couples, unless L3159 applies.
1 SFMFE (Gen) Regs, reg 3(1) & 3(4)

Example 1

A husband and wife are estranged and living apart. The husband dies. The wife was
not the partner of the deceased.

Example 2

A man is temporarily working abroad. His cohabitee remains at home with their
children. The man dies. The cohabitee was the partner of the deceased.

L3158 Surviving partner dies shortly after the death of the first partner « L3156 « L3156

The deceased is treated as having no partner where the deceased had a partner at
the date of death and the surviving partner
1. does not make a claim to funeral expenses for that death and
2. dies before the date of the deceased's funeral (1).
1 SFMFE (Gen) Regs, reg 8(4)

L3159 People who are in long-term care « L3157 « L3160 « L3162

People should be treated as being members of the same household where they
1. are married to each other or in a civil partnership and living in the same care
establishment or
2. were partners immediately before one or both moved permanently into such
an establishment
provided that at least one of them is resident in a care establishment when the
person, for whom a SFFP is claimed, died (1).

1 SFMFE (Gen) Regs, reg 3(2)

L3160 « L3161

Care establishment as in L3159 means (1)
1. a care home
2. an Abbeyfield Home or
3. an independent hospital as defined in specified legislation (2).

1 SFMFE (Gen) Regs, reg 3(3); 2 ISGR reg 2(1); ESA Regs, reg 2(1)

L3161 « L4073

An Independent hospital in L3160 means in
1. England, a hospital that is not a health service hospital as defined in
legislation (1) or
2. Wales, a hospital which is not a health service hospital as defined in
legislation (2) or
3. Scotland, an independent healthcare service as defined in legislation (3).
1 National Health Service Act 2006, s 275; 2 Care standards Act 2000, s 2;

3 National Health Service (Scotland) Act 1978, s10F(1)(a) & (b)

L3162

The provisions in L3159 apply to people in a polygamous marriage (1).
1 SFMFE (Gen) Regs, reg 3(4)(b)

L3163 Polygamy

Under UC, polygamous marriages are not recognised when calculating entitlement
to a SFFP. Second and subsequent wives have to make separate claims for UC
either as a single person or a lone parent where a child or children are involved (see
ADM Chapter E2040 - E2041).

Example

Jonas has a polygamous marriage with his 2 wives, Ruth and Miriam. Jonas
receives UC for himself and his first wife Ruth. Jonas' second wife, Miriam receives
UC as a single person. If Ruth dies, Jonas can make a claim for a SFFP as he is her
surviving partner.
However if Miriam dies, Jonas cannot be treated as Miriam's surviving partner. He
may be able to claim a SFFP on the basis of being a close friend, but there is a
possibility that his claim may fall, if there are other immediate family members who
are not in receipt of a qualifying benefit.

L3164 Meaning of absent parent

Absent parent means a parent of a child who has died where
1. the parent was not living in the same household as the child at the date of the
child's death and
2. the child's home, at the date of death, was with the person who was
responsible for that child for CHB purposes (1).
1 SFMFE (Gen) Regs, reg 3(1)

L3165

L3166 Meaning of child

A child is anyone aged under 16 or a qualifying young person aged 16 or over but
under 20 who is treated as a child for the purposes of CHB, (generally because they
are in FTE or approved training)1.
1 SFMFE (Gen) Regs, reg 3(1); SS CB Act 92, s 142

L3167

L3168 Meaning of immediate family member « L3156

IFM means (1) a
1. parent
or
2. son
or
3. daughter.
1 SFMFE (Gen) Regs reg 3(1), reg 7(8)(d)

L3169

L3170 Meaning of a close relative

Close relative means (1)
1. parent
2. parent-in-law
3. son
4. son-in-law
5. daughter
6. daughter-in-law
7. step-parent
8. step-son
9. step-son-in-law
10. step-daughter
11. step-daughter-in-law
12. brother
13. brother-in-law
14. sister
15. sister-in-law.

1 SFMFE (Gen) Regs, reg 3(1) & 7(8)(e)(i)

L3171

"Brother" and "sister" includes half-brother and half-sister.

L3172

Whether an adopted person is a close relative of another person depends on the
legal relationship and not the blood relationship. Upon adoption a child becomes
1. a child of the adoptive parents and
2. the brother or sister of any child of those parents. The child is no longer the child of, or the brother or sister of any children of, the natural parents.

L3173

All close relatives have equal status. For example
1. the deceased's mother does not have priority over the siblings of the deceased
2. the deceased's eldest child does not have priority over other children
3. the deceased's dependant child is included with non-dependant children.

L3174

L3175 Meaning of a close friend

A "close friend" is not defined in the legislation. The relationship with the deceased
did not necessarily have to last for a long period - the depth of the relationship is
more important than the duration.

L3176

A relative of the deceased who was not a close relative could be a close friend. For
example this includes
1. a spouse or civil partner of the deceased who was not the partner at the date
of death
2. a grandchild
3. a niece or nephew
4. an aunt or uncle
5. a cousin
6. a
great-grandparent.

L3177

L3178 Immediate family member test « L3156 « L3156 « L3156 « L3179 « L3200

The responsible person is not entitled to a SFFP (1) where they are
1. an
IFM
or
2. a close relative or
3. a close friend of the deceased and
4. there are one or more IFMs of the deceased and
5. those IFMs or their partners
5.1 have not been awarded a QB (see Note 1 below) and
5.2 any of the IFMs in 5.1 was not estranged from the deceased at the
date of death.
Note
1: For the purposes of 5.1 a QB is IS, SPC, JSA(IB), WTC, CTC, HB, ESA(IR)
or UC.
Note
2: The responsible person may not have knowledge of the benefit
circumstances of IFMs or their partners. In addition to asking the responsible person
appropriate questions, the DM should use the information resources of the
department, such as its computer systems, to find out whether IFMs or their
partners are in receipt of QBs (2).
1 SFMFE (Gen) Regs, reg 8(1); 2 Kerr v Department for Social Development [2004] UKHL 23

L3179 Exceptions to immediate family member test « L3156 « L3156 « L3156 « L3200 « L3200 « L3205

But L3178 does not apply (1) where the other IFM, is a person
1. aged less than 18 or
2. who is a qualifying young person for the purposes of CHB (2) or
3. who is a qualifying young person under specified legislation (3) or
4. aged 18 years and under 19, and who is attending a F/T course of advanced
education or
5. aged 19 or over but under pension age, who is attending a F/T course of
study at an educational establishment or
6. in receipt of asylum support under relevant legislation (4) or
7. who is a fully maintained member of a religious order or
8. detained in prison, remand centre or youth custody institution and
8.1 that
IFM
or
8.2 their partner
had an award of a QB (see Note below) immediately before the period of
detention started or
9. who is regarded as receiving free hospital in-patient treatment and
9.1 that
IFM
or
9.2 their partner
had an award of a QB (see Note below) immediately before first being
regarded as receiving that treatment.
10. who is ordinarily resident outside the UK (5).
Note:
For the purposes of 8. & 9. a QB is IS, SPC, JSA(IB), WTC, CTC, HB,
ESA(IR) or UC.
1 SFMFE (Gen) Regs, reg (8)(2); 2 SS CB Act 92, s 142; 3 WR Act 12, s10(5);
4 Immigration and Asylum Act 1999, s 95;5 SFMFE (Gen) Regs, reg 8(2)(h)

Example

The mother of a deceased six month old child is 17 years old. The funeral director
will not enter into a contract with her because of her age and she cannot therefore
accept responsibility for the funeral expenses. The child's grandmother who is in
receipt of UC accepts responsibility for her granddaughter's funeral and makes a
claim for SFFP. The claim is allowed because the DM decides that the responsible
person is a close friend of the deceased and that it was reasonable for her to accept
responsibility for the funeral expenses. Although there is an IFM (the child's
mother), she does not need to be considered when looking at the IFM test because
she is under 181.
1 R(IS) 7/04

[L3180-L3185]

L3186 Meaning of estranged

The word estranged is not defined in legislation. The DM should give the word its
ordinary meaning (1) of "alienated in feeling or affection".
1 R(SB) 19/82; R(SB) 38/85

L3187

L3188 Conditions for IFMs, close relatives or close friends « L3200

If the responsible person was an IFM, a close relative or close friend of the
deceased they will only be entitled to a SFFP if (1)
1. the deceased did not have a partner at the date of death (see L3157) and
2. it is reasonable for the responsible person to accept responsibility for the
funeral costs (see L3190) and
3. the conditions in L3200 - L3205 are satisfied.
1 SFMFE (Gen) Regs, reg 7(8)(b), reg 7(8)(c), reg 7(8)(d), reg 7(8)(e)

L3189

L3190 Reasonable to accept responsibility « L3188

The DM will decide whether it is reasonable for the responsible person to accept
responsibility for the funeral costs by considering
1. the nature and
2. the extent
of that person's contact with the deceased (1).
Note: Where a person who accepts responsibility for the funeral expenses has a
partner who is the close relative, IFM or close friend of the deceased, it is the
partner's circumstances that are taken into account when considering if 1. and 2.
above, and the test at L3200 - L3208 is satisfied (2).

1 SFMFE (Gen) Regs, reg 8(5); 2 reg 7(8)(d) & (e) & 8(9)

L3191

This test does not apply where
1. the responsible person is the surviving partner or
2. the deceased is a child and the responsible person or partner is the person
responsible for that child for CHB purposes or
3. the deceased is a stillborn child and the responsible person is the parent or
their partner.

L3192

This test is separate from the comparison with close relatives at L3200. The claim
should be disallowed if the DM decides it is not reasonable for the responsible
person to accept responsibility for the funeral costs. This applies even if there is no
one else to take responsibility.

L3193

Whether it is reasonable for a person to accept responsibility for the funeral costs is
a question of fact (1). Although there are no set criteria in determining the nature and
extent of a person's contact, the DM should take into account that
1. the bond between blood relations tends to be stronger than those who are not
and
2. estrangement does not automatically erase the time a person spent with the
deceased in previous years.
1 R(IS) 3/98

Example 1

The daughter of the deceased is the responsible person. She is 54 years old and
the only surviving relative. She has not seen her father for 24 years. She wishes to
pay her last respects to her father by taking responsibility for the funeral.
Considering the nature and extent of the daughter's contact over the previous 30
years it is reasonable for her to accept responsibility for the funeral costs.

Example 2

The daughter of the deceased is the responsible person. She and her family live
100 kms away. She saw the deceased only occasionally, but kept in touch by
telephone. Considering the personal and domestic circumstances of the daughter it
is reasonable for her to accept responsibility for the funeral costs.

Example 3

A fellow resident of a care home is the responsible person. He met the deceased
since living at the care home. Occasionally they played cards together and
accompanied each other on outings. It would not be reasonable for the responsible
person to accept responsibility for the funeral costs.

Example 4

The responsible person is a close friend of the deceased. They were next door
neighbours for several years and went on social outings and holidays together.
They cared for each other when either was ill. It would be reasonable for the close
friend to accept responsibility for the funeral costs.

[L3194-L3199]

L3200 Close relative test « L3156 « L3188 « L3190 « L3192

If the test in L3178 (read with L3179) and the conditions in L3188 1. and 2. are
satisfied and if the deceased had one or more close relatives the DM compares (1)
1. the nature and extent of the responsible person's contact with the deceased
with
2. the nature and extent of each close relative's contact with the deceased,
except any close relative who (2) falls within the exceptions listed at L3179

1 SFMFE (Gen) Regs, reg 8(6) & (7); 2 reg 8(8)

L3201 « L3205

The comparison should be carried out whether the responsible person was an IFM,
a close relative or a close friend of the deceased.

L3202

L3203 Contact with the deceased

A SFFP (1) is not payable if there are one or more close relatives of the deceased and
the responsible person is
1. an IFM or a close relative or a close friend of the deceased and
2. comparing the nature and extent of the contact with the deceased of any of
those close relatives and the responsible person, any of those close relatives were
2.1 in closer
contact (2) with the deceased or
2.2 in equally close contact and any of those close relatives, or their
partners, have not been awarded a QB (3).
Note
1: For the purposes of 2.2 a QB is IS, SPC, JSA(IB), WTC, CTC, HB, ESA(IR)
or UC.
Note
2: If a close relative lives in Northern Ireland and has been awarded the
Northern Ireland equivalent of a QB, this will not prevent the responsible person
from being entitled to a SFFP if they had equally close contact with the deceased.
The Northern Ireland equivalent of a QB is treated in the same way as entitlement to
a QB in GB (4).
1 SFMFE (Gen) Regs, reg 8(6) & (7); 2 reg 8(7)(a); 3 reg 8(7)(b);

4 SS (Northern Ireland Reciprocal Arrangements) Regs 1976, Sch 1

L3204

This test does not apply where
1. the responsible person is the surviving partner or
2. the deceased is a child and the responsible person or their partner is the
person responsible for that child for CHB purposes or
3. the deceased was a stillborn child and the responsible person is the parent or
their partner.

Example

The responsible person was a daughter of the deceased. The deceased was in a
care home and was visited regularly by the responsible person and a son. The son's
wife had little contact with the deceased. Another daughter lived away and only kept
in touch by letter. The DM decides the responsible person and the son had equally
close contact. The responsible person has been awarded UC. The son has a
family, is in remunerative work and has been awarded CTC at a rate higher than the
family element. The responsible person satisfies the condition because the son has
been awarded a QB.

L3205 « L3156 « L3188

Comparison, as in L3201, does not apply (1) if the only close relative who was in
closer or equal contact falls within the exceptions listed at L3179.

1 SFMFE (Gen) Regs, reg 8(8)

[L3206]

L3207 Comparison of contact

When comparing the nature and extent of contact with the deceased there are no
specific criteria. The DM should consider the overall nature and extent of the contact
with the deceased given the circumstances of the individual. For example, domestic
or work responsibilities may prevent a close relative from keeping in regular contact
with the deceased. But the nature of the contact may be equally as close as a close
friend who visited every day.

L3208 « L3190

Facts for consideration for both the responsible person and other close relatives are
1. nature of the relationship (example: girlfriend, fiancé)
2. frequency of contact
3. type of contact (visit, telephone, letter)
4. domestic assistance given to the deceased
5. social outings and holidays
6. caring assistance given to the deceased
7. domestic responsibilities
8. work responsibilities
9. estrangements or arguments with the deceased.
The list is not in priority order and is not a complete list.

Example 1

The responsible person is a daughter of the deceased. She has a family and is in
receipt of CTC payable at a rate higher than the family element. Due to her
domestic and work responsibilities she saw the deceased every other week on a
social visit. There is a son of the deceased who is in receipt of UC. He called to see
the deceased each day and helped with domestic chores. He was the appointee of
the deceased and looked after her financial affairs. The son had closer contact with
the deceased than the responsible person.

Example 2

The responsible person, who was in receipt of UC, had been a close friend of the
deceased for 35 years. They shared a home and went on social outings and
holidays. The DM decides it was reasonable for the responsible person to accept
responsibility for the funeral costs. The deceased had a son in receipt of HB who
lived a considerable distance away and kept in touch only at Christmas and
birthdays. The responsible person had closer contact than any close relative.

[L3209-L3250]

L3251 Amount of funeral payment « L3336

The amount of the SFFP is made up of (1)
1. the allowable funeral expenses (2) which the claimant, their partner, or a person
acting on their behalf, are responsible for (see L3255) less
2. any deductions (3) (see L3371).

1 SFMFE (Gen) Regs, reg 9(1) & (2); 2 reg 9(3); 3 reg 10

L3252

The DM should consider the amount of the SFFP only if all the conditions of
entitlement are satisfied (1).

1 SFMFE (Gen) Regs, reg 7

L3253

The DM should consider deductions after the allowable funeral expenses have been
calculated (1).

1 SFMFE (Gen) Regs, reg 9 & 10

L3254

No SFFP should be made for items and services listed in L3261 - L3293, which
have been provided on the death of the deceased under a prepaid funeral plan (1).
1 SFMFE (Gen) Regs, reg 9(10)

L3255 Allowable funeral expenses « L3251

The allowable funeral expenses should be enough to meet the cost of the items and
services listed in the regulations which are to be paid or have been paid by
1. the claimant
or
2. the claimant's partner or
3. a person acting for the person at 1. or 2.1.

1 SFMFE (Gen) Regs, reg 9(1) & (2)

L3256

Allowable funeral expenses are
1. the total of the necessary reasonable costs of the specified services and
items listed in L3271 - L3276 (1) and
2. any other funeral expenses subject to a maximum of £700 (see L3282 -
L3286)2.
1 SFMFE (Gen) Regs, reg 9(3)(a) - (f); 2 reg 9(3)(g)

[L3257-L3260]

L3261 Reasonable and necessary costs « L3254

The DM should support the SFFP decision with evidence where the law says that
the expenses allowed for specified items and services (see L3271 - L3276) should
be necessary (1) and reasonable.

1 R(IS) 14/92

L3262

This evidence is not needed for items and services allowable under "any other
funeral expenses" (see L3282 - L3286).

L3263

The DM should
1. gather the evidence by making enquiries in the local area of the range of
costs of specified items and services and
2. analyse the information collected and decide the necessary reasonable
allowable costs for the area and
3. record the information and analysis to support the decision, for example at an
FtT hearing and
4. periodically check that the information still reflects current prices.

L3264

The DM can use various methods to decide the reasonable cost of an item or
service. It is suggested that a range is used.

Example

There are six funeral directors in the local area. The cost per mile of transport over
50 miles (80 kms) is
2 funeral directors
30p 2 funeral directors
40p 1 funeral director
27.5p 1 funeral director
55p. A range up to 40p is reasonable.

L3265

The necessary cost would be the lowest cost for an item or service for that
individual. For example the cost of a double plot may be necessary if the deceased
is too large to bury in a single plot.

[L3266-L3270]

L3271 Specific items and services for burial and cremation « L3256 « L3261 « L3276 « L3276 « L3282 « L3284 « L3291 « L3329 « L3329 « L3356

Subject to L3272 the DM should allow for a burial (1)
1. the necessary costs of buying a new burial plot for the deceased, together
with an exclusive right of burial in that plot (see L3287 - L3293) and
2. the fees charged for the burial by the authority or person responsible for the
provision and maintenance of cemeteries for the area where the burial takes
place, or the fees levied by a private grave-digger (2), where it is necessary to
incur them.

1 SFMFE (Gen) Regs, reg 9(3)(a); 2 reg 9(3)(a)(ii)

L3272 « L3271

The DM should allow for a cremation (1)
1. the fees charged for the cremation by the authority or person responsible for
the provision and maintenance of crematoria for the area where the
cremation takes place, where it is necessary to incur them
2. the cost of any medical references
3. the cost of any necessary doctor's certificates
4. where removal of an active implantable medical device (normally pacemaker)
is needed before cremation
4.1 a doctor's fee or
4.2 a maximum of £20 where an active implantable medical device is
removed by someone other than a doctor.

1 SFMFE (Gen) Regs, reg 9(3)(b)

L3273 « L3281 « L3315

For a burial or cremation the DM can also allow the cost of necessary
1. documentation needed for the release of funds which would result in a
deduction from the award (1) and
2. reasonable cost of transport, in excess of 80 kilometres (50 miles) within the
UK, of the deceased to the funeral director's premises or place of rest (2) (see L3321 - L3323) and
3. reasonable cost of transport, in excess of 80 kilometres (50 miles), from the
funeral director's premises or place of rest to the funeral in the deceased's
home area (see L3325 - L3328) by
3.1 one vehicle for the coffin and bearers and
3.2 one other vehicle (3).

1 SFMFE (Gen) Regs, reg 9(3)(c); 2 reg 9(3)(d); 3 reg 9(3)(e)(ii)

L3274

For a burial or cremation the DM can also allow the necessary costs of one return
journey by the responsible person for arranging or attending the funeral. The
amount allowed must not exceed the amount that would be allowed for a return
journey from the responsible person's home to the location where the necessary
cost of the funeral would have been incurred (1) (see L3312 - L3314).

1 SFMFE (Gen) Regs, reg 9(3)(f); reg 9(9)

L3275 « L3276 « L3281 « L3315

For a burial (1) the DM can also allow the reasonable cost of transport in excess of 80
kilometres (50 miles) from the funeral director's premises or place of rest by one
vehicle for the coffin and bearers and one other vehicle, but only where there are no
costs for buying
1. a new burial plot and
2. an exclusive right of burial in that plot.
This is usually where the burial is in an existing plot outside the deceased's home
area.

1 SFMFE (Gen) Regs, reg 9(3)(e)(i)

L3276 « L3256 « L3261 « L3282 « L3284 « L3356

The total amount allowed as in L3275 for transportation and the fees charged for a
burial as in L3271 2. must not exceed the costs (1) of
1. buying a new plot with an exclusive right of burial and
2. the fees charged for a burial (see L3271 2.) and
3. where appropriate, any necessary transport for more than 80 kilometres (50
miles)
had the funeral taken place in the deceased's home area.
1 SFMFE (Gen) Regs, reg 9(8)

[L3277-L3280]

L3281 Transport costs

Transport costs for the distances specified in L3273 2. and 3. and L3275 are for
return journeys, not single journeys (1).
1 SFMFE (Gen) Regs, reg 9(6)

L3282 Any other funeral expenses « L3256 « L3262 « L3302 « L3315 « L3321 « L3326 « L3356 « L3427 « L3436

Other funeral expenses include
1. any items and services not specified in L3271 - L3276 to a maximum of £7001
or
2. where items and services have been provided under a pre-paid funeral plan
or similar arrangement, £1202.

1 SFMFE (Gen) Regs, reg 9(3)(g); 2 reg 9(10)(b)

L3283

These expenses cover
1. the fees of a funeral director, or any other person acting in the place of a
funeral director and
2. any other items and services that the responsible person wishes to pay for.

L3284

Other funeral expenses may include unmet expenses for specified items and
services in L3271 - L3276 for which the responsible person claims.

Example

The deceased had lived with his wife and was buried in York. His wife claims £800
for the burial costs. The DM decides that £600 is the reasonable cost of a burial.
The SFFP claim includes the unmet expenses of £200 for the burial costs which
could be met from within the provision for other funeral expenses.

L3285

There is no definition of funeral expenses. The responsible person may claim for
items and services such as
1. the funeral director's fees
2. church fee or minister's fee
3. organist's fee
4. flowers
5. cost of an urn
6. hygienic treatment. This is not a complete list of items and services that may be claimed under any other funeral expenses. The DM should decide that the item or service claimed is a
funeral expense.

Example

Michael submitted a claim for a SFFP and the funeral director's bill included £300
for the cost of a coffin. This could not be allowed as a specified item but the DM
decides that the cost could be met from within the provision for other funeral
1
expenses .

1 R(IS) 10/04

L3286 « L3256 « L3262 « L3302 « L3315 « L3321 « L3326 « L3356 « L3436

The DM should calculate the total of the items and services claimed under other
funeral expenses and award the lower of
1. the total amount claimed or
2. £700.

L3287 Burial plot for the deceased « L3271

The DM should allow the necessary cost of
1. a new grave for the deceased (1) or
2. where the deceased has been buried in an existing shared grave, the cost of re-opening that grave, including the cost of replacing any existing headstone and kerbing.

1 SFMFE (Gen) Regs, reg 9(3)(a)

L3288

A double or family plot should not be allowed unless
1. an extra wide plot is needed because of the deceased's size or
2. a single plot is not available or
3. the cost of a double plot is cheaper than the cost of a single plot.

L3289 Reclaimed burial plots

Some burials take place in a "reclaimed" burial plot. A "reclaimed" burial plot is to be
treated as a new burial plot (1) where
1. the previous exclusive right of burial has expired, and
2. a new exclusive right of burial must be purchased, and
3. the "new" burial will be on top of the earlier burial, and will not disturb the
earlier one.
1 SFMFE (Gen) Regs, reg 9(3)(a)

L3290 Burial outside the deceased's home area

Burial outside the deceased's home area may be more costly, for example the LA
may make an extra charge for the plot and burial if the deceased did not live in its
area. L3291 gives guidance on when the necessary costs may relate to an out of
area burial.

L3291 « L3290

If the burial is outside the deceased's home area the DM should allow
1. the lower amount of the necessary cost of a plot and burial (see L3271) in either
1.1 the area where the deceased lived or
1.2 the area where the deceased has been buried or
2. the actual costs of burial incurred if L3329 applies.
If there is more than one level of charges within the same area, the necessary cost
is the lowest charge The DM must, however, have regard to the circumstances of
each individual case (1) as in some cases the costs in 2. may be paid even if they are
higher.
1 R(IS) 18/98

Example 1

The deceased had lived with his wife in York until her death. She was buried in York
in a family plot. After her death he moved to live with his daughter in Shrewsbury.
He expressed a wish to be buried with his wife. The necessary cost of a plot and
burial in Shrewsbury is £1000; the necessary cost of burial in York is £400. The DM
allows the lower amount.

Example 2

The deceased lived in Exeter and his family lived in Bristol. The deceased never
lived in Bristol. The family choose to bury the deceased in Bristol. The necessary
cost of a plot and burial in Bristol is £1400; the necessary cost of a plot and burial in
Exeter is £1200. The DM allows the lower amount.

Example 3

The deceased lived in a suburb of Manchester. The nearest cemetery to his home is
in the next street, but outside the deceased's local authority area. The nearest
cemetery in the deceased's LA area is 10 kilometres away. The cost of a non
resident's plot and burial is more than the cost of a plot and burial in the deceased's
LA area. The DM allows the lower amount. This applies even if the deceased's
family say that it is inconvenient to travel to the cemetery within the LA area.

L3292

In out of area burials where there is an existing plot and the deceased's partner is
buried there, consideration (1) should be given as to whether the necessary costs
(including travel) will be those that are related to the out of area burial.
1 R(IS) 18/98

Example

The deceased had lived in London for the majority of her life however when she
needed to be looked after she moved to Wiltshire so her daughter could care for
her. When her husband died she purchased a double grave in a cemetery in
London with the intention that when she died she would be buried in the same plot.
On her death the daughter made arrangements for her mother to be buried in the
existing plot but this incurred fees of £1,500 for reopening the grave. The DM,
having considered the circumstances, may allow the fees as necessary costs in this
case as the deceased had already purchased a grave in which her spouse was
already buried.

L3293 Necessary documentation « L3254 « L3271 « L3358

The DM should award the cost of obtaining any necessary documentation needed
for the release of funds deductible from the award (1).
1 SFMFE (Gen) Regs, reg 9(3)(c)

[L3294-L3300]

L3301 Religious requirement « L3302 « L3323 « L3328 « L3330

Any element in burial, cremation or transport costs which arise solely from a
requirement of the deceased's religious faith is not an allowable expense (1).

1 SFMFE (Gen) Regs, reg 9(7)

L3302 « L3323 « L3328 « L3330

Expenses in L3301, disallowed by the DM, may be allowed under any other funeral
expenses and subject to the £700 limit (see L3282 - L3286).

[L3303-L3311]

L3312 Journey to arrange or attend a funeral « L3274

The DM can allow the necessary cost of one return journey by the responsible
person to arrange or attend the funeral (1). The amount allowed must not exceed the
amount that would be allowed for a return journey from the responsible person's
home to the location where the necessary costs of the funeral would have been
incurred.

1 SFMFE (Gen) Regs, reg 9(3)(f); reg 9(9)

L3313

Each claim is decided individually. It may be reasonable to travel by air if it
significantly reduced the journey time and it is necessary to travel as soon as
possible.

L3314 « L3274 « L3358

Overnight stay expenses may be allowed if it is impractical to make the return
journey within the same day.

L3315

Unless
L3273 3. or L3275 applies, the cost of a limousine journey as part of the
cortege or similar, for the responsible person to attend the funeral cannot be
allowed. However, it may be allowed under any other funeral expenses (see L3282 -
L3286) and subject to the £700 limit.

[L3316-L3320]

L3321 Transport of the deceased in excess of 80 kilometres to the funeral director's premises « L3273

The cost of collection and transport of the deceased up to a total of 80 kilometres
(50 miles) within the UK to the funeral director's premises or place of rest may be
allowed under any other funeral expenses (see L3282 - L3286) and subject to the
£700 limit.

L3322

If the deceased died at home or away from home, the DM can allow the reasonable
cost of necessary transport, in excess of 80 kilometres (50 miles), to take the
deceased to the funeral director's premises or place of rest (1).
1 SFMFE (Gen) Regs, reg 9(3)(d)

Example 1

The deceased lived with his parents in Sheffield. He died while on holiday in
Penzance. The reasonable cost of transport in excess of 80 kilometres (50 miles)
from Penzance to the funeral director's premises in Sheffield is necessary and is an
allowable expense.

Example 2

The deceased lived and died in the Shetland Isles. The only funeral director is in
Lerwick. A claim is made for the return journey of 416 kilometres (260 miles). The
reasonable transport costs up to 80 kilometres (50 miles) may be allowed under any
other funeral expenses and are subject to the £700 limit. The cost of the additional
336 kilometres (210 miles) is necessary and is an allowable expense.

L3323 « L3273

Any element in the transport costs relating to a requirement of the deceased's
religious faith is not an allowable expense (see L3301 - L3302)1.
1 SFMFE (Gen) Regs, reg 9(7)

L3324

L3325 Deceased buried in home area and transport from the funeral director's premises to the funeral in excess of 80 kilometres « L3273

The deceased's home is the place of residence at the date of death (1).

1 R(IS) 11/91

L3326

The cost of collection and transport of the deceased up to a total of 50 miles (80
kms) may be allowed under any other funeral expenses (see L3282 - L3286) and
subject to the £700 limit.

L3327

The DM can allow the reasonable costs of necessary transport, in excess of 50
miles (80 kms) which was necessarily incurred, from the funeral director's premises
or place of rest, to the funeral by
1. one vehicle for the coffin and bearers and
2. one other vehicle (1).

1 SFMFE (Gen) Regs, reg 9(3)(e)(ii)

L3328 « L3273

Any element in the transport costs relating to a requirement of the deceased's
religious faith is not an allowable expense (see L3301 - L3302)1.
1 SFMFE (Gen) Regs, reg 9(7)

L3329 Deceased buried outside home area and transport from the funeral director's premises to the funeral in excess of 80 kilometres « L3291

The DM can allow the reasonable costs of transport, in excess of 80 kilometres (50
miles), from the funeral director's premises or place of rest to the funeral outside the
deceased's home area in the following circumstances
1. there are no costs for buying a new burial plot and exclusive right of burial in
that plot. This is usually where the plot has already been bought and the
burial will take place in an existing plot and
2. the total amount allowed for transportation and the fees charged for a burial
as in L3271 2. must not exceed the total costs of
2.1 buying a new burial plot with an exclusive right of burial and
2.2 the fees charged for a burial (see L3271 2.) and
2.3 where appropriate, any necessary transport in excess of 80 kilometres
(50 miles)
had the burial taken place in the deceased's home area (1).
Note:
The DM should allow transportation costs for one vehicle for the coffin
bearers and one other vehicle.
1 SFMFE (Gen) Regs, reg 9(3)(e)(ii); reg 9(8)

Example 1

The deceased had lived in Peterborough for the last ten years of his life. He wished
to be buried in the same plot as his late wife in the Chapeltown area of Leeds. The
return journey is 320 kilometres (200 miles). The funeral director charges £3 a mile
and the claim includes £450 for transportation over 80 kilometres (50 miles). The
necessary costs of a new plot and burial in Peterborough is £1900. The necessary
costs of burial in the Chapeltown area of Leeds are £500. The DM can award the
£450 transport costs over 80 kilometres (50 miles) because £950 (£450 plus £500)
is less than the costs of a new plot and burial in Peterborough.

Example 2

The deceased lived and died in Newcastle. However he wished to be buried in the
same plot as his mother in Middlesborough. The return journey is 105 kilometres
(78 miles). The funeral director charges £3 a mile, and the claim includes £84 for
transportation over 80 kilometres (50 miles) (£3 x 28 miles). The necessary cost of
burial in Middlesborough is £550. The necessary costs of a new plot and burial in
Newcastle is £600. The necessary transport cost in excess of 80 kilometres (50
miles) is £45 (24 kilometres (15 miles) at £3 per mile.)
The DM can allow the costs for Middlesborough because the amount - £634 (£84 +
£550) - is less than the total costs for burial in Newcastle (£600 + £45).

L3330 « L3336

Any element in the transport costs relating to a requirement of the deceased's
religious faith is not an allowable expense (1) (see L3301 - L3302).
1 SFMFE (Gen) Regs, reg 9(7)

[L3331-L3335]

L3336 Items and services provided under a prepaid funeral plan « L3434

No SFFP should be made for items and services, listed in L3251 - L3330, which
have been provided on the death of the deceased under a prepaid funeral plan (1).

1 SFMFE (Gen) Regs, reg 9(10)

L3337

If the responsible person says that the costs of the funeral expenses are covered by
a plan, the DM should ask to see a copy to decide the scope of the cover provided.

L3338

If the funeral plan had not been paid in full before the death of the deceased, the
DM should find out whether any items or services are being provided under the
plan, or whether any refund of the plan is repayable in respect of any payments
already paid into the plan. Where a refund is repayable, the DM should consider a
deduction from the award of the SFFP (see L3416).

L3339

If items or services are provided under a partially paid plan a deduction may need to
be made from the allowable funeral expenses (see L3436).

[L3340-L3345]

L3346 Estimates

The DM should not use an estimate to decide allowable expenses.

[L3347-L3348]

L3349 Value added tax

If VAT is charged against any allowable expense, the DM should allow it as part of
the award.

L3350

The DM should not allow VAT charged on items that are not allowable.

[L3351-L3354]

L3355 Discount

Discounts may be offered as a percentage or a cash amount and may apply to the
whole or part of the funeral director's bill.

L3356

The DM should deduct any discount available, for example, for early payment of the
full account pro rata from
1. the necessary cost of each component of the specified items and services
(see L3271 - L3276) and
2. the total figure for any other funeral expenses (see L3282 - L3286) including
any costs added for unmet specified items and services and before any limit
is applied on the funeral account (1).

1 SFMFE (Gen) Regs, reg 9(2)

L3357

The discount should be deducted
1. if the award
1.1 is made before the expiry of the time limit for obtaining the discount
1.2 will be paid out sufficiently in advance of the time limit to give the
claimant time to pay the bill
2. if the claimant has already benefited from the discount.

L3358

No discount should be deducted from items or services not included on the funeral
director's account. For example responsible person's transport costs to arrange or
attend the funeral or the cost of documentation to release assets of the deceased
deductible from the award (see L3293 - L3314).

L3359

The SFFP is the total of A + either B or C (whichever is the lesser) where
A
is the necessary costs of the specified items and services less the discount on
that amount
B
is the amount claimed for other funeral expenses less the discount plus any
amount not allowed under A and
C
is £700, the limit on the amount allowed for other funeral expenses.

Example

The funeral bill, with 10% discount available, is made up of new burial plot .........................£600 (£540 after discount) burial .......................................£150 (£135 after discount) other funeral
expenses ........... £550 (£495 after discount). The necessary cost of the burial plot is £400 (£360 after discount). A = £495 (£360 + £135) B = £675 (£495 + £180) (£180 is the difference between the necessary cost of the burial plot less discount (£360) and the actual cost less discount (£540)) C = £700 The SFFP awarded is £1,170 (£495 + £675).

L3360

If the amount awarded is not enough to meet the allowable expenses because the
claimant did not benefit from the discount, the DM should consider whether the
award can be revised (see ADM Chapter A1).

L3361 Prevention of duplicate payment

The DM should not award a SFFP if a payment has already been made for
1. the same funeral expenses or
2. any other funeral expenses arising from the death of the same person (1)
except where the first award has been revised (2). But the total of any further SFFP
awarded under that revision and the original award cannot be more than the amount
allowable under the legislation (3).
1 SFMFE (Gen) Regs, reg 4(1) & (2)); 2 4(4); 3 reg 9

[L3362-L3370]

L3371 Deductions « L3251

The DM should deduct from the allowable funeral expenses (1)
1. the value of any available assets of the deceased (see L3372) and
2. any lump sum due on the death of the deceased (see L3416) and
3. any sum received from a charity or a relative (see L3425) and
4. the amount of any funeral grant made from public funds if the deceased was
entitled to a WDisP (see L3433) and
5. the amount of any sum payable under a prepaid funeral plan (see L3434).
1 SFMFE (Gen) Regs, reg 10(1)

L3372 Assets of the deceased « L3371

The DM should deduct from the allowable expenses any assets of the deceased
that, subject to L3408 to L3409, are available to
1. the responsible person or
2. any other member of the responsible person's family
without probate or letters of administration or in Scotland, confirmation, having been
granted (1).

1 SFMFE (Gen) Regs, reg 10(1)(a)

L3373

Assets do not have to be received. The DM can take them into account if they are
available on application.

L3374

The assets of the deceased must be available to the responsible person or any
member of the responsible person's family. Family means people living in the same
household (1).
1 SFMFE (Gen) Regs, reg 3(1) & (4)

Example 1

A son and daughter of the deceased live in the same house. The son of the
deceased makes a SFFP claim and has accepted responsibility for the costs of the
funeral. It is accepted that it was reasonable for the son to accept responsibility for
the funeral expenses. The son also satisfied the IFM and comparison of nature and
extent of contact (or close relative) tests. The daughter claims and receives the
assets of the deceased. The son and daughter do not live in the same household.
The daughter is not a member of the son's family. The assets are not available to
the responsible person or any member of his family. A deduction cannot be made
from the SFFP.

Example 2

A son-in-law of the deceased claims a SFFP and it is accepted that it was
reasonable for him to have accepted responsibility. His wife claims and receives
£2500, the assets of the deceased. The son-in-law and wife are members of the
same household. The assets of the deceased are available to a member of the
responsible person's family and the whole of the assets should be deducted from
the SFFP (£2500).

Example 3

The deceased's mother is the responsible person. The assets of the deceased are
claimed by the deceased's estranged wife. The assets cannot be deducted.

L3375

Whether monies are available is a question of fact. Monies are available if they have
been received by the responsible person. This applies even if the monies have been
spent or distributed (1).
1 R(IS) 14/91

Example

A mother dies and leaves £1300 in a building society account. Her daughter claims
a SFFP and it is accepted that it was reasonable for her to have accepted
responsibility. The daughter receives and spends some of the £1300. The
remainder is given to other relatives of the deceased. £1300 is available from the
assets of the deceased and is deducted from the SFFP.

L3376

Funeral expenses are the first charge on an estate (1). A bank or building society may
pay the funeral costs direct to the funeral director.

1 R(SB) 18/84

L3377

If the available assets are not enough to meet the allowable funeral expenses, a
SFFP may be made for the balance, subject to any other deductions (1).

1 SFMFE (Gen) Regs, reg 10

L3378

If there is a dispute about ownership, the bank or building society may refuse to
release monies until probate or letters of administration or, in Scotland, confirmation
are granted. The DM cannot
1. treat these monies as available or
2. deduct the monies from the SFFP.

Example 1

The deceased had £4500 in a building society account. The responsible person
chooses not to apply for the money. The amount is below the limit for probate and is
available on application. The money is the assets of the deceased and can be
deducted from the SFFP.

Example 2

The deceased has £3000 in a bank account. The responsible person is the son of
the deceased. He applies to the bank and is told his sister has already made an
application. The bank will not release the monies until letters of administration are
granted. The bank refuses to pay the funeral costs direct to the funeral director. The
monies are not available and cannot be deducted from the SFFP. Urgent recovery
action is needed.

[L3379-L3390]

L3391 Cheques cleared after death

The DM should not include in the assets of the deceased the value of cheques
1. written by the deceased and
2. cleared from the bank or building society account after death.

L3392

A bank is bound to pay cheques drawn on the bank by a customer. A bank is acting
within its authority if it did not know the customer has died. Such monies cannot be
recovered from a bank.

L3393

A bank is acting without authority if cheques are cleared after they have been
informed of the death. If the cheques were for payment of debts the monies cannot
be recovered from a bank by the deceased's estate.

L3394

If there is a dispute with a bank the monies from the bank account are not available
and cannot be deducted.

Example

On 19.10.13 a man wrote a cheque for £150 for electricity charges. He died on
21.10.13. The bank balance at the date of death was £1576. The bank cleared the
cheque on 24.10.13. The balance is available to the responsible person on
application without probate. The amount to be deducted is £1426 (£1576 less
£150).

[L3395-L3400]

L3401 Jointly held savings

Whether the DM treats any jointly held savings as assets of the deceased depends
on the type of account.

L3402

The two types of account are
1. a joint tenancy where
1.1 monies are pooled, but not necessarily equally and
1.2 each party is able to draw from the account without restriction and
2. not a joint tenancy where
2.1 the account is set up for the administrative convenience of one party
and
2.2 monies are not pooled and
2.3
there are restrictions on the purpose or amounts of withdrawals.
Note:
In the majority of cases an account held jointly by a couple will be a joint
tenancy.

L3403

When deciding the type of account the DM should consider
1. when was the account set up?
2. why was the joint account set up?
3. who contributed the money in the account - was it only one party or all
parties?
4. were there any restrictions on the amounts withdrawn or purpose?
5. did the restrictions apply to all account holders? Example 1 A mother and daughter have a joint account for holidays and outings. Both contribute to the account, but the mother contributes most. There are no restrictions on withdrawals. The DM should treat this account as a joint tenancy. Example 2
A man and his partner have a joint account. Both incomes are credited to this account. Both parties can draw on the account without restriction. The DM should treat this account as a joint tenancy. Example 3
A man and his partner have a joint savings investment account. The man contributes all the monies. The account was set up in case anything adverse happens to the man. The man does not allow the partner to draw on the account. The DM should

L3404 not « L3411

treat this as a joint tenancy.

Joint tenancy

If the account is a joint tenancy and one party to the account dies the whole balance
of the account is transferred to the remaining party or parties. The balance of the
account is not an asset of the deceased and cannot be deducted.

Example

A couple have £1600 in the joint tenancy account. The man dies and the balance of
the account transfers to the woman. The woman claims a SFFP. There are no
monies available from the assets of the deceased.

L3405

L3406 Not a joint tenancy

If the account is not a joint tenancy and one party to the account dies the balance is
divided among the parties to the account.

L3407

The DM must decide how much of the account is the assets of the deceased (1).
Note:
Do not assume that equal shares are appropriate. Consider how much money
each party contributed to the account.
1 SFMFE (Gen) Regs, reg 10(1)(a)

Example

A mother and daughter have a joint account for convenience. The account is not a
joint tenancy and the mother contributed the whole balance of £1600. The mother
dies. The daughter claims a SFFP and is the responsible person. The balance of
the account is an asset of the deceased. £1600 is deducted from the SFFP as an
asset of the deceased.
Arrears of benefit Arrears of benefit paid on or after date of death L3408
Arrears of specified benefit (listed in Appendix 1) payable to the deceased on or
after the date of death are excluded from the assets of the deceased (1). As a result of
this change, the principles in R(IS)12/93 should no longer be followed.

1 SFMFE (Gen) Regs, reg 10(1A)

L3409 « L3372

Circumstances when arrears of benefit (due to the deceased or discovered on the
death of the deceased and paid on or after the date of death) will no longer count
as assets of the deceased, may include
1. arrears that arise from final payment of benefit due for the period up to the
date of death, which are paid on or after the date of death or
2. arrears of benefit that have not yet been paid, for example where a new claim
to benefit has not been processed until after the deceased's date of death
and the benefit due is paid to the next of kin or
3. arrears of benefit which are due where
3.1
an error has occurred in the calculation of benefit or
3.2
a change of circumstances has not been actioned timeously
and the change is discovered on the death of the deceased.
In each of these situations, arrears of benefit should be disregarded when
considering the available assets of the deceased.

Example

Eric's date of death is 9.10.13. He has made a claim for UC which, up to his death,
had not been processed. On 15.10.13, arrears of UC are paid to Eric's daughter
Martha, as his next of kin. Martha claims a SFFP on 22.10.13 stating that she still
has Eric's arrears of UC. When calculating the amount of the SFFP the DM
disregards these arrears as being an asset of Eric, as they represent benefit to
which Eric was properly entitled for the period up to the date of his death.

L3410 Arrears of benefit paid before date of death

Arrears of benefit due to the deceased may be paid into a bank account prior to the
date of death. Whether such arrears are assets of the deceased, which are
available to the responsible person, will depend upon the type of account they were
paid into.

L3411

Where arrears of benefit are paid before the date of death, into an account which is
owned jointly as a joint tenancy between the deceased and the responsible person,
the arrears will not form part of the estate of the deceased because the money in
that account becomes the capital of the responsible person upon the death of the
deceased (see L3404).

L3412

Where the arrears are paid before the date of death, into an account which is owned
1. solely by the deceased or
2. jointly between the deceased and the responsible person, but which is not a joint tenancy account
the arrears of benefit form part of the assets of the deceased, and should be
deducted from the award if they are available to the responsible person without
probate or letters of administration being granted.

Example

Matilda's date of death is 12.11.13. On 11.11.13, UC of £311.55 is paid into an
account owned jointly by Matilda and her daughter, Cassie. The DM determines that
this account was opened in both names for convenience only, and is therefore not a
joint tenancy account between Matilda and Cassie. As Matilda was the only
contributor to the account, the DM decides that the entire contents of the account
were Matilda's sole possession at the date of her death and should be treated as
part of her assets.

L3413 Overpaid benefit

UC paid into the deceased's account in respect of a period wholly after the date of
death should not be treated as an asset of the deceased and cannot be applied to
reduce the award of a funeral payment.

L3414

For guidance on effective dates for supersession and time limits for notifications of a
change of circumstance, see ADM Chapter A4200 et seq. Where there is an
overpayment of UC as a result of late notification of the death, the awarding
decision must be superseded before the DM can consider whether the overpayment
is recoverable (see ADM Chapter A4132).
Note 1: See ADM Chapter D1 for guidance on overpayment decision making.
Note 2: See ADM Chapter A2040 regarding how death impacts awards of UC in
certain circumstances.

L3415

L3416 Lump sum payments due on death « L3338 « L3371

The DM should deduct from the allowable funeral expenses any lump sum due to
the responsible person or any other member of the family on the death of the
deceased from any
1. insurance policy or
2. occupational pension scheme or
3. burial club or
4. similar analogous arrangement such as death benefits from a trade union or prepayment funeral plan (1).

1 SFMFE (Gen) Regs, reg 10(1)(b)

L3417

The lump sum does not have to be received.

L3418

Family means people living in the same household1. If another person receives a
lump sum payment for the deceased the DM should make enquiries as it may
indicate this person was closer to the deceased than the responsible person.
1 SFMFE (Gen) Regs, reg 3(1) & (4)

Example 1

The deceased's son is the responsible person. A life assurance policy is redeemed
by the deceased's sister who is named on the policy. The monies cannot be
deducted.

Example 2

The deceased's son-in-law is the responsible person. The deceased's daughter (the
responsible person's wife) redeems a life assurance policy in respect of the
deceased. The monies can be deducted because the responsible person and his
wife live in the same household.

[L3419-L3424]

L3425 Contributions towards funeral expenses « L3371

The DM should deduct from the allowable funeral expenses any payment received
by the responsible person or any other member of the family if given by a
1. charity
or
2. relative of the responsible person or
3. relative of the deceased (1).

1 SFMFE (Gen) Regs, reg 10(1)(c)

L3426

The DM should deduct in full any contribution received, providing the decision on
the FP has not already been made. Any contributions made after the FP decision
has been given cannot be said to have been received by the responsible person.

L3427

Funeral expenses are not defined. Include any expenses reasonably connected with
the funeral, for example, flowers, organist's fees (see L3282).

L3428 Loan or contribution

The DM decides on the available evidence whether monies received are a
1. loan
or
2. contribution.

L3429

Where money is received by the responsible person, or a member of their family, in
the form of a loan and there is evidence that the loan is a legally enforceable debt, it
should not be treated as a contribution and should not be deducted from the funeral
payment.

L3430

Sometimes a person offers the claimant a loan in the expectation that it will be
repaid when a SF payment is granted.

L3431 Each case should be decided on the facts.

Some transactions between relatives are not intended to be legally binding and the
lender cannot sue the borrower if the loan is not repaid. However, the fact that the
lender may be unwilling to sue is not the same as the obligation not being legally
binding. If the lender expected the money to be repaid, it cannot be said to be an
outright gift, and would be a loan rather than a contribution.

Example

The wife of the deceased is the responsible person. She claims a funeral payment
and reports that her son has made a contribution of £1,000. The DM deducts the
contribution from the funeral payment. The claimant requests a revision and reports
that the contribution was a loan and her son expects repayment. There is no
documentary evidence that a loan was made and it is unlikely that the son could sue
the mother for repayment. The £1,000 is a contribution and is deductible from the
funeral payment.

L3432

L3433 Funeral grant from public funds « L3371

The DM deducts from the allowable funeral expenses the amount of any funeral
grant if (1)
1. the deceased was entitled to a WDisP and
2. the funeral grant is paid out of public funds.
1 SFMFE (Gen) Regs, reg 10(1)(d)

L3434 Prepaid funeral plans « L3371

No SFFP should be made for any allowable expense which has been provided on
the death of the deceased under a prepaid funeral plan or analogous arrangement
(see L3336)1.
1 SFMFE (Gen) Regs, reg 9(10)(a)

L3435 Plan includes an allowance for items or services outside the funeral director's control

Some pre-paid funeral plans include an allowance towards items or services outside
the funeral director's control. For example an allowance towards burial costs and
minister's fees.

L3436 « L3339

If the responsible person claims that the pre-paid funeral plan includes an allowance
towards these items or services the DM should deduct the allowance included in the
plan as a resource (1).
1 SFMFE (Gen) Regs, reg 10(1)(e)

Example

A funeral plan provides for the funeral director's fees (see L3282 - L3286), and an
allowance towards burial and minister's fees. The value of the cover is £1200 (£800
of which is for the funeral director's fees).
The DM should allow the necessary costs of specified items/services not branded
under the plan and up to £120 for any other funeral expenses and deduct the
allowance of £400 towards burial and minister's fees as a resource.

L3437

L3438 Funeral plan not paid in full

If a plan had not been paid in full before the death of the deceased ask the claimant
to find out from the plan provider whether the money paid into the plan can be
repaid.

L3439

The DM should take account of any money repaid from the plan as a resource (1).
1 SFMFE (Gen) Regs, reg 10(1)(e)

[L3440-L3444]

L3445 Payments from specified trusts not to be deducted from allowable expenses « L3446

The assets of the deceased may include payments made from the following trusts (1)
1. the Macfarlane Trust
2. the Macfarlane (Special Payments) Trust
3. the Macfarlane (Special Payments No. 2) Trust
4. the Fund
5. the Eileen Trust
6. a trust established from funds provided by the Secretary of State in respect of persons who suffered, or are suffering, from Variant Creutzfeldt-Jakob disease for the benefit of persons eligible for payment in accordance with its provisions
7. the Skipton Fund
8. the London Bombings Relief Charitable Fund
9. the Caxton Foundation (2)
10. MFET
Ltd.

1 SFMFE (Gen) Regs, reg 10(2) & 10(3); 2 SS (Misc Amend) (No. 3) Regs 2011

L3446

Where the assets of the deceased include payment from any of the funds in L3445,
the DM should establish the amount of any savings remaining from such
payment(s).

L3447

The DM should take no account of these savings in deciding what deductions, if
any, to make from the allowable expenses.

[L3448-L3999]

Appendix 1 Benefits excluded as assets of the deceased (see L3408)
AA JSA
AFIP MA
BA PIP
CA REA
CHB RP
CTC SDA
CTB SPC
DLA UC
ESA WDisP
ESDA WFP
GA WWP
HB WMA
IB WPA
IS WP
IDB WTC
IIDB