Cemeteries and Partial Exemption


I'd be grateful for advice on the partial exemption treatment of cemeteries income from purchase of burial plots.  As far as I can see in the VAT liability checker these are exempt from VAT (please correct me if this is wrong) and so I would need to attribute input VAT to them in the PEC. 

I was planning on apportioning the input VAT incurred by the cemeteries on grounds maintenance (which is contracted out) on the basis of exempt income as a percentage of total income but this means a high amount of input VAT going into the PEC. 

Please can anyone else advise how they are treating the purchase of plots for internment and how they are apportioning the input VAT associated with this supply. 

The Council I previously worked for did not have cemeteries

Thank you for your help