(1) Fees charged by a burial or cremation authority are—
(a) where the deceased is buried—
(i) the fees for obtaining a burial plot and a right of burial for the deceased in that plot, whether or not that right is exclusive;
(ii) the fees levied in respect of a burial by the burial authority or the person responsible for the provision and maintenance of cemeteries for the area where the burial takes place;
(b) where the deceased is cremated—
(i) the fees levied in respect of the cremation by the cremation authority or person responsible for the provision and maintenance of crematoria for the area where the cremation takes place;
(ii) fees levied for a private post mortem examination where this is necessary for the cremation to be authorised;
(c) the fees levied for the scattering of ashes;
(d) the fees levied for the burial of ashes;
(e) the fees levied for the storage of ashes in a columbarium or similar receptacle until the point where the deceased, if alive, would have ceased to be of qualifying age;
(f) the fees levied in respect of obtaining permission to erect a memorial;
(g) where it is a condition of the right of burial, the maintenance fees of the place of burial until the point where the deceased, if alive, would have ceased to be of qualifying age;
(h) fees levied for renewal of the right of exclusive use of the burial plot until the point where the deceased, if alive, would have ceased to be of qualifying age;
(i) any other fees the Secretary of State considers to be appropriate.
(2) Fees charged by a burial or cremation authority are limited to what the Secretary of State considers to be reasonable in the circumstances.
(3) Fees charged in accordance with paragraph (1) must not include any element which relates exclusively to a requirement of the religious faith of the deceased or the family of the deceased.