Is There VAT on Roof Repairs?

For a householder, that 20% rate means the labour and materials on most roof repairs, replacements, gutter work and chimney jobs carry VAT if the firm doing them is registered. A small firm below the registration threshold does not charge VAT at all, which is one reason two quotes can look so far apart.

It is not a question of how big the job is. A single replaced tile and a full re-roof are both standard-rated in the ordinary case. What changes is whether VAT is already inside the price or sitting on top of it.

The sums are simple. A job priced at £1,000 before VAT becomes £1,200 with it. A job quoted at £1,200 including VAT has £1,000 behind it, and the VAT part is £200. If you are not sure which you are looking at, ask the roofer to say it in writing. This page gives the general position and not tax advice, so check anything unusual with GOV.UK or an accountant.

Be wary of any firm that offers a lower price for cash with no invoice. It is a warning sign, and you will have no paperwork if something goes wrong.

GOV.UK sets out a zero rate for installing energy-saving materials in homes, running to 31 March 2027, after which it reverts to the reduced rate of 5%. Insulation is the usual example, and it is the part of a roof job that can fall within the relief. That is a rule about the energy-saving material and its installation, not about a roof covering. A fresh set of tiles is still standard-rated, and so is the labour of laying them, even on the same visit as insulation work.

The position can change, and what counts depends on the exact work. If your job includes insulation, ask the roofer to say in writing how the VAT is treated and which part of the price it applies to. The notice on GOV.UK is the place to check the rules.

There is no general relief for roof repairs, and no cut because the roof is old or the damage came from a storm. Insurance work is no different: VAT forms a share of what the repair costs, and whether your insurer pays it depends on your policy. Our answer on whether home insurance covers roof wear and tear explains what a policy usually looks at.

A clear quote says which it is. Look for wording such as plus VAT, including VAT or VAT not applicable, and look for a VAT registration number on a registered firm's paperwork. You can check a number on GOV.UK. If a quote is silent on VAT, ask. The answer can move your total by a fifth of the pre-VAT figure.

The same goes for national cost guides. Checkatrade's roof repair table says its costs are exclusive of VAT and will need to be added, so a range read there is not the figure you would pay. Our roof work costs guide uses ranges of this kind, which is why it is worth adding VAT in your head before you set them beside a quote.

When you collect quotes, check that each one treats VAT and scaffolding in the same way, otherwise the totals are not comparable. Our page on how many roofing quotes to get covers that, and our answer on scaffolding for roof repairs covers the other common omission.

A business that is VAT-registered can often reclaim VAT on repairs to its own premises, so the cost to it is the figure before VAT. A homeowner or a landlord letting residential property usually cannot reclaim it. Whether you can depends on how you are set up and what the property is used for, so ask your accountant. Our page on VAT on commercial roof work goes further on the business side.

One more point on paperwork. A VAT invoice from a registered firm should carry the firm's name and VAT number, the date, the work described and the VAT charged. If any of that is missing, ask for a corrected invoice, since you may need it later for a claim, a sale or a guarantee.

On a planned job at your own home, you get a survey first, then one written total price that says plainly whether VAT is included. You can read more about that process on our home page. If you have a quote in hand and cannot tell whether VAT is inside it, send it over together with a few pictures of the slopes, and we will go through it with you.