CMA Funeral Order and Funeral Director Code of Practice Scotland

Most people who engage a funeral director in Scotland do not know their legal rights. They are grieving, they are under time pressure, and they trust that the professional sitting across from them will act fairly. Often they do. But the regulatory framework now exists specifically because that trust is not always justified — and because, historically, bereaved families have been among the most financially exploited consumers in the UK.

Two overlapping legal instruments now govern funeral directors in Scotland: the Competition and Markets Authority (CMA) Funerals Market Investigation Order 2021, which applies across the UK, and the Scottish Government's Funeral Director Code of Practice, which was enacted in February 2024 and applies specifically to Scotland. Together, they give Scottish consumers the strongest funeral industry protections in the UK.

The CMA Funerals Market Investigation Order 2021

The CMA Order followed a comprehensive market investigation that found funeral directors were routinely charging different prices to different customers with no transparency about how prices were set. The result was a legally binding Order that mandates the following:

The Standardised Price List (SPL). Every funeral director in Scotland must publish a Standardised Price List using a format specified by the CMA. It must:

• Be displayed prominently in the physical premises window, visible from the street without entering
• Be available on the funeral director's website within a single click of the homepage — not buried in menus or PDFs
• Contain prices for a core set of services in a comparable format, so families can compare like with like

You have the right to ask for this price list before you have any conversation about arrangements. You can ask for it over the phone. You can compare it with competitors' lists. The funeral director cannot refuse to provide it.

Crematorium disclosure. If the funeral director uses a crematorium that is owned by the same company or group, they must disclose this. This is relevant because some large funeral director chains own their own crematoria, which can affect pricing dynamics.

Third-party inducement ban. Funeral directors cannot accept financial inducements from third parties — for example, from crematoria, coffin suppliers, or florists — in exchange for directing client business toward those suppliers. This prevents the consumer from paying inflated prices to fund these commercial arrangements.

Written contracts. The funeral director must provide a written contract before beginning substantive work. The contract must include all agreed services and prices.

The Scottish Funeral Director Code of Practice (February 2024)

The Scottish Government Code goes beyond the CMA Order by setting mandatory operational and ethical standards for all Scottish funeral directors. It is legally enforceable and creates specific rights that families can invoke.

Written estimates before any work begins. Once you have decided to proceed, the funeral director must provide you with an itemised estimate in writing — either on paper or electronically — before the arrangement process starts. The estimate must include:

• All goods and services agreed
• All anticipated third-party costs (disbursements) such as crematorium fees, minister's fees, and any transport charges
• Payment terms

Comparable invoicing. When the final invoice is issued, it must be directly and clearly comparable to the initial estimate. Any deviation — any price change — must have been discussed and agreed with you before it appears on the bill. The funeral director must maintain an audit trail of all communications about pricing changes. An invoice that is materially higher than the estimate without prior agreement is a breach of the Code.

Care of the deceased. The Code sets minimum standards for how the deceased is cared for in the funeral director's custody:

• Mortuary facilities must be fit for purpose, clean, and secure
• An identity tag must be attached to the deceased on transfer and maintained throughout
• Visual checks must be performed and documented immediately before the coffin is closed
• If a third-party mortuary facility is used, there must be a written Service Level Agreement in place and the family must be informed of this

Ashes management. Funeral directors must have a written ashes management policy that prevents ashes from being combined. This means a funeral director should only prepare one set of ashes at a time. If ashes are lost, damaged, or combined — whether discovered during the process or afterward — the director must report this to the Inspector within 48 hours. Failure to do so is a compliance breach.

Complaints and enforcement. The Scottish Funeral Director Code of Practice is enforced by Inspectors of Burial, Cremation, and Funeral Directors. If you believe a funeral director has breached the Code, you can:

1. Raise the issue directly with the funeral director in writing, referencing the Code
2. File a complaint with the relevant trade association — the National Association of Funeral Directors (NAFD) or the Society of Allied and Independent Funeral Directors (SAIF)
3. Contact the Scottish Government's Inspector directly if the breach is serious

You are not required to pursue a complaint through the funeral director first before escalating to the Inspector.

Prepaid Funeral Plans

If the deceased held a prepaid funeral plan, the Code of Practice requires the funeral director to honour the terms of that plan. Since July 2022, all prepaid funeral plans sold in the UK must be regulated by the Financial Conduct Authority (FCA). An unregulated plan sold before that date may still be valid, but its financial protections are weaker.

Before engaging the funeral director, verify that the plan provider is currently listed as FCA-authorised. You can check this on the FCA Register at fca.org.uk. If the provider is not listed and went into administration, contact the FSCS (Financial Services Compensation Scheme) for guidance.

What This Means in Practice

The combination of the CMA Order and the Scottish Code of Practice means you have the right to:

• Receive a price list before you enter any discussion
• Compare prices across funeral directors before making a decision
• Get a full written estimate before anything is agreed
• Receive a final invoice that matches what was agreed
• Know if your loved one is being cared for at a third-party facility
• Receive a written ashes management policy
• File a formal complaint through an official channel if standards are breached

Most families do not exercise these rights because they do not know they exist. The Scottish framework is now robust. Use it.

For the complete consumer rights checklist — including the exact questions to ask a funeral director, how to read a Standardised Price List, and what to do if standards are breached — the Scotland Funeral Laws & Consumer Rights Guide walks through every step of the engagement process.

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