VAT Rates on Roofing Work UK Explained: HMRC 2025 Guide

British VAT on roofing varies from 9% to 23% depending on property age, work type, and grant eligibility. Misunderstanding this costs homeowners £500-£2,000 extra.

VAT Rates on Roofing Work 2025

13.5% VAT (Most Common)

Applies to:

• Repair & renovation of dwellings completed >5 years ago
• Roof replacement (like-for-like)
• Extensions
• Conversions (attic, garage)

Qualifying conditions:

• Property is a dwelling (not commercial)
• Property completed before [current year - 5]
• Work is repair/maintenance/improvement

Example: Re-roofing a 1980s semi-detached house = 13.5% VAT

Source: HMRC VAT Guide – Construction Services

23% VAT (New Builds)

Applies to:

• New build dwellings (first occupation)
• Properties <5 years old
• Self-build homes (materials + contractor labor)

Qualifying condition:

• Property not yet occupied, or occupied <5 years

Example: Roof on new house in 2025 = 23% VAT (until 2030, then 13.5%)

9% VAT (Energy Saving Trust Grant-Eligible Work)

Applies to:

• Energy efficiency upgrades qualifying for Energy Saving Trust Better Energy Homes grants
• Insulation installation (attic, rafter, flat roof)
• Solar PV installation

Qualifying conditions:

• Home built before 2011
• Work carried out by Energy Saving Trust-registered contractor
• EPC assessment completed

Example: Attic insulation upgrade (300mm) with £1,600 Energy Saving Trust grant = 9% VAT

Source: HMRC VAT on Energy-Efficient Goods & Services

0% VAT (Social/Affordable Housing)

Applies to:

• Local authority housing
• Approved housing body properties
• Affordable housing schemes

Not applicable to: Private homeowners

VAT Calculation Examples

Example 1: Slate Re-Roof (13.5%)

Property: 1990s semi-detached, London
Work: Full slate replacement (150m²)

Item	Cost (Ex VAT)	VAT @ 13.5%	Total Inc VAT
Materials (slates, battens, underlay)	£6,500	£878	£7,378
Labor (12 days @ £350/day)	£4,200	£567	£4,767
Scaffolding	£1,200	£162	£1,362
TOTAL	£11,900	£1,607	£13,507

VAT component: 13.5% = £1,607

Example 2: Attic Insulation (9% Energy Saving Trust Work)

Property: 2005 home, Birmingham
Work: 300mm mineral wool (100m²)

Item	Cost (Ex VAT)	VAT @ 9%	Total Inc VAT
Materials (mineral wool, vapor barrier)	£1,000	£90	£1,090
Labor (2 days @ £300/day)	£600	£54	£654
EPC assessment	£250	£22.50	£272.50
TOTAL	£1,850	£166.50	£2,016.50

Minus Energy Saving Trust grant: -£1,600
Net cost to homeowner: £416.50

VAT savings (9% vs 13.5%): £83 saved

Example 3: New Build Roof (23%)

Property: Self-build home, Glasgow (2025 completion)
Work: Concrete tile roof (180m²)

Item	Cost (Ex VAT)	VAT @ 23%	Total Inc VAT
Materials	£4,500	£1,035	£5,535
Labor	£5,400	£1,242	£6,642
Scaffolding	£1,800	£414	£2,214
TOTAL	£11,700	£2,691	£14,391

VAT component: 23% = £2,691 (£1,084 more than 13.5% rate)

Example 4: Mixed Work (13.5% + 9%)

Property: 2008 home, Manchester
Work: Re-roof + insulation upgrade

Work Type	Cost (Ex VAT)	VAT Rate	VAT Amount	Total Inc VAT
Slate replacement	£10,000	13.5%	£1,350	£11,350
Attic insulation (Energy Saving Trust)	£1,800	9%	£162	£1,962
TOTAL	£11,800	Mixed	£1,512	£13,312

Key: Contractor must separate invoices (roofing @ 13.5%, insulation @ 9%)

When 13.5% VAT Applies: Detailed Rules

”Completed >5 Years Ago” Rule

Completion date = date of:

• First occupation certificate
• Final Building Control sign-off
• Property registration (if no cert available)

How to verify:

• Check property deeds (completion date stated)
• Contact local Building Control Authority
• Ask solicitor (conveyancing records)

2025 calculation:

• Property completed 2020 or earlier = 13.5% VAT ✅
• Property completed 2021-2025 = 23% VAT ❌

What Qualifies as “Repair & Maintenance”

13.5% VAT applies to: ✅ Like-for-like roof replacement (slate → slate)
✅ Roof repairs (flashing, valleys, ridges)
✅ Extensions with roof
✅ Attic conversions
✅ Flat roof replacement
✅ Gutter/fascia replacement

Does NOT qualify (23% VAT): ❌ Building new dwelling
❌ First roof on new extension (if property <5 years old)
❌ Self-build contractor labor (treated as “supply” = 23%)

Material vs Labor VAT Split

General rule: Both materials + labor = same VAT rate

Exception (self-build):

• Materials: You buy directly (pay 23% VAT to supplier)
• Labor: Contractor charges labor only (pay 13.5% VAT if >5 years old)

Example: Self-supply slates (£6,500 @ 23% VAT) + hire roofer for labor only (£4,200 @ 13.5% VAT)

When 9% VAT Applies: Energy Saving Trust Rules

Qualifying Energy Upgrades

9% VAT applies to: ✅ Attic insulation (upgrade to 300mm)
✅ Rafter insulation (room-in-roof)
✅ Flat roof insulation (upgrade to 0.16 U-value)
✅ Solar PV installation
✅ Solar thermal panels

Does NOT apply to: ❌ Roof covering replacement (slates/tiles)
❌ Structural repairs
❌ Flashing/valley repairs
❌ Work on homes built after 2011

Energy Saving Trust Contractor Requirement

Critical: 9% VAT only if contractor is:

• Energy Saving Trust-registered (check energysavingtrust.org.uk contractor database)
• Providing grant-eligible work
• Issuing compliant invoice (shows 9% VAT rate)

Non-Energy Saving Trust contractor = 13.5% VAT (even if same work)

Invoice Requirements (9% VAT)

Must show:

• Contractor Energy Saving Trust registration number
• Property address (matches EPC cert)
• Work description (e.g., “Attic insulation 300mm – Energy Saving Trust grant eligible”)
• VAT breakdown: “VAT @ 9%: £XXX”

Revenue audit risk: Incorrect VAT rate = homeowner liable for difference + penalty

VAT Registration: Contractor Obligations

Threshold Rules

Contractors must VAT-register if:

• Annual turnover >£37,500 (services)
• Supplying taxable goods/services

Your protection:

• Always request VAT invoice (includes VAT number)
• Verify VAT number on gov.uk/hmrc VIES checker
• Non-registered contractors charging VAT = illegal (report to Revenue)

VAT Invoice Must Include

✅ Contractor name, address, VAT number
✅ Your name, property address
✅ Date of issue
✅ Description of work
✅ Breakdown: Materials (ex VAT), Labor (ex VAT), VAT amount, Total inc VAT
✅ VAT rate applied (13.5%, 9%, or 23%)

Red flag: “Cash price” with no VAT breakdown = likely VAT evasion

Common VAT Mistakes (& How to Avoid)

Mistake 1: Accepting “Cash Discount”

Scenario: Contractor offers 10% discount for cash payment

Reality: VAT evasion – you save 10%, but:

• No invoice = no insurance coverage (if work fails)
• No warranty enforcement
• Revenue can pursue you for unpaid VAT

Correct approach: Always request VAT invoice, pay via traceable method

Mistake 2: Wrong VAT Rate on New Extension

Scenario: 2023-built home, adding extension with roof in 2025

Common error: Contractor charges 13.5% (assumes “repair”)

Correct rate: 23% VAT (property <5 years old)

Who pays penalty: Revenue can recover from homeowner if contractor disappears

Mistake 3: Not Splitting Energy Saving Trust Work

Scenario: Re-roof + insulation upgrade in one invoice @ 13.5%

Missed saving: Insulation should be 9% VAT (Energy Saving Trust work)

Correct approach: Request separate invoices:

• Invoice 1: Roof covering @ 13.5%
• Invoice 2: Insulation @ 9%

Savings: £80-£150 on typical job

Mistake 4: Self-Build VAT on Materials

Scenario: Self-builder thinks contractor labor = 9% VAT

Reality: Labor on new builds = 13.5% VAT (or 23% if materials supplied)

Confusion: Only energy upgrades on existing homes (>5 years) qualify for 9%

VAT Reclaim: Who Qualifies?

Landlords (Rental Properties)

Can reclaim VAT if:

• Registered for VAT (voluntary registration if <£37,500 turnover)
• Property used for taxable business (short-term lettings <28 days)

Cannot reclaim if:

• Long-term residential rental (>28 days) – exempt supply

Partial reclaim: If mixed use (e.g., holiday let + long-term), apportion VAT

Businesses (Commercial Properties)

Can reclaim:

• Office/shop roofs (business premises)
• Agricultural buildings (farmers)

Process: Claim via VAT3 return (show supplier invoice)

Private Homeowners

Cannot reclaim VAT – roofing on personal residence is not business expense

Exception: Home office (claim proportion if >50% business use – rare)

FAQ: VAT on British Roofing

Q: Should quote include VAT or exclude it?

A: Always ask “Is that price VAT-inclusive?” Most homeowner quotes are inclusive (e.g., “£15,000 inc VAT”). Contractor-to-contractor quotes often exclusive (e.g., “£10,000 + VAT”).

Q: Can I pay contractor in cash to avoid VAT?

A: Illegal VAT evasion – both contractor and homeowner liable. Revenue can audit up to 4 years back, penalties = 100% of evaded VAT + interest. Always insist on VAT invoice.

Q: What if contractor won’t give VAT number?

A: Red flag – likely not VAT-registered (illegal if turnover >£37,500). Don’t hire. Report to Revenue confidentially (gov.uk/hmrc Shadow Economy reporting).

Q: Does 9% VAT apply to solar panels on roof?

A: Yes – solar PV qualifies for 9% VAT (energy-efficient goods). Must be installed by Energy Saving Trust-registered contractor on home built before 2011.

Q: Can I claim back VAT if I’m a landlord?

A: No for long-term rentals (VAT-exempt activity). Yes for short-term lets (<28 days) IF you’re VAT-registered (voluntary). Most landlords cannot reclaim VAT.

VAT Checklist for Homeowners

✅ Confirm VAT rate before signing: 13.5% (most repairs), 9% (Energy Saving Trust work), 23% (new builds)
✅ Request written quote: Must state “VAT-inclusive” or “ex VAT”
✅ Verify contractor VAT number: Use gov.uk/hmrc VIES checker
✅ Separate invoices for Energy Saving Trust work: Insulation @ 9%, roof covering @ 13.5%
✅ Pay traceable method: Bank transfer, card (not cash)
✅ Keep VAT invoice: Required for insurance, warranty, Revenue audit

VAT confusion costs homeowners £500-£1,500 per job – verify rate before work starts.

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Official VAT Sources

1. HMRC VAT Rates Construction Services – https://www.gov.uk/government/organisations/hm-revenue-customs/en/vat/vat-rates/index.aspx
2. HMRC VAT on Energy-Efficient Goods – https://www.gov.uk/government/organisations/hm-revenue-customs/en/vat/
3. Energy Saving Trust Contractor Register – https://www.energysavingtrust.org.uk/home-energy/contractors/
4. Revenue VIES VAT Number Checker – https://ec.europa.eu/taxation_customs/vies/