Interment Services Levy

Cemeteries & Crematoria NSW (CCNSW) regulates cemeteries and crematoria in NSW. We set standards and work with industry to ensure that all people in NSW have access to sustainable and affordable burial and cremation services. We monitor compliance and enforce those standards to make sure customers and the community receive the service they deserve.

Our work is funded by the interment services levy. This is a levy on cemetery and crematoria operators. The levy commenced for all cemetery and crematoria operators on 1 July 2024, with a one-year delay for smaller operators. The levy is calculated as follows:

• $41 for each cremation performed
• $63 for each ash interment performed
• $156 for each burial performed.

The levy does not apply to interment services for destitute people or for children under 12 years old.

Funds raised through the levy are used to improve protections for customers, maintain fair and consistent standards for the sector, monitor and enforce compliance, and deliver continuing education for operators and their staff to help them meet the new standards. To help customers, we have set standards across 5 areas:

• clear contracts, so people know what they are buying now and it is clear and hassle free for future generations;
• clear pricing, so people can easily compare prices and make informed choices;
• respect for culture and faith for all individuals and communities;
• maintenance, so cemeteries are safe, accessible, and respectful in the long term; and
• customer service, which is at the heart of this important industry.

To find out more about these standards, view the Interment Industry Scheme webpage.

CCNSW has developed a hardship policy (PDF, 112 KB) for operators who may be unable to manage the administrative and financial impact of the levy. It sets out key details regarding application, principles, eligibility criteria and assessments.

Apply for a waiver

We have prepared a customer-facing pamphlet explaining the levy and its rationale. It can help operators and funeral directors communicate to customers about the levy. Printable digital versions in English and key community languages are below.

Information for cemetery and crematoria operators and funeral directors

The main features of the levy, including changes following industry consultation and answers to common questions in the Interment Services Levy frequently asked questions (PDF, 154 KB).

CCNSW has prepared a Plain Language Explainer for the Cemeteries and Crematoria Amendment (Interment Services Levy) Regulation 2024 (PDF, 140 KB).

The Cemeteries and Crematoria Regulation 2022 provides for indexation of the Interment Services Levy amounts in proportion to Consumer Price Index (CPI). The annual CPI increase to 30 September 2025 was 2.8%. CCNSW has chosen a September to September frame of reference to allow for the earliest possible announcement of CPI increase in the coming years.

In 2025/26, CCNSW will apply the CPI increase of 2.8% to the levy. In recognition of the relatively recent introduction of the levy and the fact that it is still being integrated into business practices, CCNSW will discount this increase for one year only, meaning the effective rates charged to operators will be the same as in 2024/25. For the avoidance of doubt, any future CPI increases will be calculated using the undiscounted levy rate, that is, the amount including the 2.8% increase.

In 2025/26 the levy charged to operators of active cemeteries and crematoria will be as follows:

CCNSW has achieved this in the following way: