The road to Ypres (now Ieper) goes at first almost due North, past "Gordon House", to "Hellfire Corner", where it crosses the Ypres-Roulers railway line. Near Gordon House this road was crossed by the communication trench known (in full) as the Great Wall of China, which ran East-South-East from the railway line to "Halfway House". Perth Cemetery was begun by French troops in November 1914, and adopted by the 2nd Scottish Rifles in June 1917; it was called Perth (for an unknown reason), China Wall, or Halfway House Cemetery. It was used as a front-line cemetery until October 1917, when it occupied about half of the present Plot I and contained 130 graves; and it was not used again until after the Armistice, when graves were brought in from the battlefields of 1914-1918 around Ypres and from certain smaller cemeteries. The French Plot was then enlarged; but the 158 French graves have now been removed to another cemetery.

There are now 2788, 1914-18 war casualties commemorated in this site. Of these, 1367 are unidentified and special memorials are erected to 26 soldiers from the United Kingdom and 1 from Canada, known or believed to be buried among them. Other special memorials bear the names of 91 soldiers from the United Kingdom, 13 from Australia, three from Canada, and one from New Zealand, buried in the cemeteries concentrated here, whose graves could not be found. Five graves in Plot XV, Row B, and Plot XVI, Row A, are identified as a group but not individually, and are marked by headstones bearing the words: "Buried near this spot". The cemetery covers an area of 8,073 square metres and is enclosed by a low brick wall.

The following were the more important burial grounds from which British graves were brought to Perth Cemetery:

• BECELAERE GERMAN CEMETERY No.1 (246th RESERVE INFANTRY REGIMENT), close to Becelaere Church, containing about 500 German and two British burials.
• BELGIAN CHATEAU CEMETERY, VLAMERTINGHE, in the grounds of a chateau 2 kilometres South-West of Ypres. It contained the graves of 12 soldiers from the United Kingdom, 11 from Canada, and one French soldier, dating from 1914 to 1917.
• BROODSEINDE GERMAN CEMETERIES, ZONNEBEKE. These contained the graves of 27 British soldiers, who fell mainly in 1914. Broodseinde gave its name to the Battle of the 4th October 1917; and the Memorial of the 7th Division, which fought here in 1914 and 1917, is a little South of the hamlet on the road to Becelaere. The present Broodseinde German Cemetery contains over 5,000 graves gathered from the battlefields.
• DURHAM CEMETERY, ZILLEBEKE, at the North end of the village, used in December 1915-March 1916. It contained the graves of 52 soldiers from the United Kingdom, 39 of whom belonged to Territorial battalions of the Durham Light Infantry.
• GARTER POINT CEMETERY, ZONNEBEKE, on the road from Zonnebeke to Westhoek, used in September 1917-April 1918, and containing the graves of 19 soldiers from Australia, eight from the United Kingdom, one from New Zealand, three of unknown units, and one German.
• GORDON HOUSE CEMETERY NO. 2., ZILLEBEKE, at Gordon House, containing the graves of 30 soldiers from the United Kingdom who fell in 1915 and 1917.
• HANS KIRCHNER GERMAN CEMETERY, POELCAPELLE, 1.6 kilometres South-East of Poelcapelle village, containing the graves of four soldiers from the United Kingdom who fell in October 1914.
• HOUTHULST GERMAN CEMETERY, at the East end of the village, containing the graves of about 1,000 German soldiers and one R.F.C. Officer.
• KEERSELAERE WEST GERMAN CEMETERY, LANGEMARCK, a little West of the Zonnebeke-Langemarck road, containing the graves of 29 soldiers from the United Kingdom who fell mainly in October 1914.
• KEERSELAERHOEK GERMAN CEMETERY, PASSCHENDAELE, about 180 metres North-East of Tyne Cot Cemetery. It contained the graves of twelve soldiers from the United Kingdom and two from Canada who fell in 1914 and 1915.
• LANGEMARCK GERMAN CEMETERY No. 7, 1.6 kilometres North-West of the village, containing the graves of four soldiers from the United Kingdom. It was called also by the name of TOTENWALDCHEN.
• LANGEMARCK GERMAN CEMETERY No. 8, just beyond the railway on the road to Houthulst, containing the graves of 27 soldiers from the United Kingdom who fell in October 1914.
• LEBBE FARM CEMETERY, POPERINGHE, about 1.6 kilometres North-West of the town, containing the graves of 21 soldiers from the United Kingdom who fell in 1915 and 1918.
• MANNEKEN FARM GERMAN CEMETERY No. 3, ZARREN, in the South-East part of Houthulst Forest. It contained the graves of about 700 Germans and those of 13 British soldiers who fell in 1917.
• NACHTIGALL (or ROSSIGNOL, or VIEUX-CHIEN) GERMAN CEMETERY, GHELUVELT, 800 metres North of the Rossignol Cabaret on the Menin Road, and near the hamlet of Vieux-Chien. It contained the graves of 1,130 German soldiers and those of 69 from the United Kingdom, most of whom fell in September-October 1915.
• POELCAPELLE GERMAN CEMETERY No. 2, about 1.6 kilometres South-East of the village, containing the graves of 96 soldiers from the United Kingdom and Canada who fell in 1914 and 1915.
• POELCAPELLE GERMAN CEMETERY No. 3, 800 metres South of the village, containing the graves of 23 soldiers from the United Kingdom and 19 from Canada who fell in 1914 and 1915.
• RATION DUMP BURIAL GROUND, ZILLEBEKE, on the road a little South of Gordon House. It contained the graves of 28 soldiers from the United Kingdom (mainly London Scottish and Liverpool Scottish) and one from Canada.
• REUTEL GERMAN CEMETERY, BECELAERE, on the North side of the Reutel-Zwaanhoek road. It contained a very large number of German graves and those of 125 soldiers and airmen from the United Kingdom, two Canadian soldiers and one from New Zealand, who fell in 1914-1917.
• ST. JOSEPH GERMAN CEMETERY, HOOGHLEDE, on the North side of the hamlet of Geite or St. Joseph, containing the graves of four airmen from the United Kingdom who fell in 1918.
• ST. JULIEN COMMUNAL CEMETERY, LANGEMARCK, containing the graves of six soldiers of the 14th Canadian Battalion who fell in April 1915.
• ST. JULIEN EAST GERMAN CEMETERY, LANGEMARCK, on the Langemarck-Zonnebeke road, containing the graves of 65 soldiers from the United Kingdom and 31 from Canada who fell in October 1914 and April 1915.
• SCHREIBOOM GERMAN CEMETERY, 800 metres East of LANGEMARCK village, containing the graves of 34 soldiers from the United Kingdom who fell in October 1914.
• TRANSPORT FARM ANNEXE, ZILLEBEKE, 180 metres South of the South-West corner of Zillebeke Lake, and a little East of Railway Dugouts Burial Ground (Transport Farm). It contained the graves of 27 soldiers from the United Kingdom (16 of whom belonged to the 1st Dorsets) who fell in November 1914-June 1915.
• TRENCH RAILWAY CEMETERY, ZILLEBEKE, on the West side of the hamlet of Verbrandenmolen, containing the graves of 21 soldiers from the United Kingdom who fell in 1915 and 1916.
• TREURNIET GERMAN CEMETERY, POELCAPELLE, on the road from Poelcapelle village to the railway station, containing the grave of one Canadian soldier.
• WALLEMOLEN GERMAN CEMETERY, PASSCHENDAELE, 180 metres South of the hamlet of Wallemolen, containing the graves of 20 soldiers from the United Kingdom and 15 from Canada who fell in 1915.
• WEIDENDREFT GERMAN CEMETERY, LANGEMARCK, at Weidendreft farm, used by the Germans from October 1914 to August 1915, and containing the graves of 98 soldiers from the United Kingdom who fell in the Battles of Ypres, 1914.
• WESTROOSEBEKE GERMAN CEMETERY No. 2, 366 metres North-East of the village on the road to Hooghlede, containing the grave of one R.A.F. Officer who fell in August 1918.

Burials (Commonwealth War Graves Commission):

• United Kingdom: 2479
• Canada: 133
• Australia: 147
• New Zealand: 23
• South Africa: 7
• Total Commonwealth: 2789