I'm unclear about the question. A parish council is a burial authority, but does not have a statutory duty to provide a cemetery. If it decides to provide a cemetery (or is already doing so) then it has to deal with its financing. Most councils seek to cover costs through burial fees. Ideally, fees need to be high enough to build up a fund, as the problem with cemeteries is that when full the revenue stops but the maintenance costs don't. The council could choose to subsidise a cemetery using money from the precept, but it would be unfair on those citizens that choose not to use the cemetery.