The short answer
Yes. HMRC's VAT Notice 708 says building work on a property that already exists is normally charged at the standard rate, so repairs, re-roofing and re-covering a commercial roof carry VAT at 20%. Your written quote states the VAT as well as the net price, so neither figure is hidden. A few reliefs exist, such as zero-rated insulation in homes until 31 March 2027, but they rarely apply to a shop, unit or workshop.
The standard rate for work to an existing building
The rule comes from HMRC's guidance on buildings and construction, VAT Notice 708. In the normal run of things, building something new and working on a building that already stands are both standard-rated. A roof repair, a full strip and re-cover, fresh flashings, replacement rooflights and a relined box gutter on a commercial building all fall under that heading, so VAT is added at 20%.
The notice was last updated on 26 August 2026. It also puts approved alterations to listed dwellings at 20% from 1 October 2012. That point concerns homes, not commercial premises, but it shows the direction of travel: the old zero rate for alterations to protected buildings is gone, and a listed shop or hall should not expect it back.
For a commercial customer, the practical result is simple. Whatever net figure appears in a published price range, add VAT to see what will be invoiced. Checkatrade's repair and re-roof guides, for instance, say in their text that their figures are ex VAT, so a reader who forgets the extra fifth will underestimate the invoice.
How VAT appears on our written quote
Once we have surveyed the roof, the paperwork we send splits the work into sections, from access equipment through stripping, new materials and labour to disposal and tidying up. The quoted price is a net price, and the VAT is shown beneath the total so both figures are in front of you. Nothing is left for you to calculate.
The typical ranges quoted on this site come from outside cost guides and describe the UK generally, so they are not Supreme prices. They give you a rough sense of scale before anyone visits. After the survey, real numbers for your roof take their place. If you want to see how those ranges are built, the guide to commercial roof costs sets out the flat roof ranges per square metre and what moves them.
Where a job runs in phases, we agree the stages in advance, so you can plan payments around your cash flow. A staged invoice also helps your accountant if the work spans two accounting periods.
The zero-rated exception, and why it rarely applies here
HMRC's separate VAT Notice 708/6 covers a zero rate for installing certain energy-saving materials, which runs from 1 May 2023 to 31 March 2027. From 1 April 2027 those materials revert to the reduced rate of 5%. Insulation for roofs and lofts is among them.
That relief is written for the installation of the materials in a dwelling. It does not turn a warehouse overhaul or a shop roof into a zero-rated job. If your building has a residential element, such as a flat above a shop, ask your accountant or HMRC how the two parts are treated. Mixed-use buildings fall outside the advice we give, and a guess from us would not help you.
Where we can help is by laying the quote out clearly, describing the insulation, the covering and the labour. That gives you and your adviser the detail needed to judge how the work is treated. It also helps if your lender, landlord or grant body asks for a record of what the roof work cost.
Questions to settle before you accept a roofing quote
VAT is only one part of the bill, but it affects what you pay and when. A short checklist helps.
- Is the price shown with or without VAT? Many published cost guides leave it out. A quote should state it either way.
- Can your business recover VAT? That depends on your own VAT status and how the building is used, so it is a question for your accountant.
- Who is paying? On a leased unit, the landlord or the tenant may pay the invoice, and their VAT positions may differ. See the answer on who repairs the roof on a leased unit.
- Are there variations? Extra work found after the strip will be quoted and shown with VAT before it goes ahead, so a hidden deck repair never arrives as a surprise on the final invoice.
- When is VAT due? The invoice shows the date and the tax point, so your accounts team can book the cost to the right period.
If a different product is being fitted, such as insulated panels, VAT treatment follows the work, not the material. Our answer on composite insulated roof panels explains what that kind of job involves.
Where to get a definite answer on your own case
This page gives the general rule and its main exceptions. It is not tax advice, and the rules change, so check the current notices on gov.uk or speak to an accountant before a large commitment. Our part is to show VAT plainly on a written quote, keep the net and gross figures both visible, and invoice what the quote says unless you agree a change. Our commercial roofing page explains the wider service.
To start, send us photographs of the roof, the building address and the approximate area. We will survey the roof, photograph the problem areas, and send a written quote that shows the VAT and the total. The finished work carries our 10-year workmanship guarantee, in writing.