The short answer
The insulation itself can be zero-rated: for a home, that applies to installation between 1 May 2023 and 31 March 2027, with 5% due from 1 April 2027. General roofing work, including a re-roof, is normally standard-rated at 20%. The quote states how VAT applies, and we cannot advise on how a mixed job is treated.
What the government guidance says about the two rates
Start with the government's construction guidance, VAT Notice 708. It describes work on an existing building as normally standard-rated. A re-roof, a repair and most roofline work therefore carry VAT at 20%. Approved alterations to listed dwellings are taxed at the same rate, from 1 October 2012.
Energy-saving materials are treated differently, under a second notice, 708/6. A zero rate covers the installation of specified items between 1 May 2023 and 31 March 2027, and from 1 April 2027 the reduced rate of 5% takes over. Insulation for roofs or lofts appears among those items. So the same house can carry two rates on one job: standard for the roofing, zero for the insulation installed.
Both rules come from gov.uk guidance, last updated in 2024 for the energy-saving notice and in August 2026 for the construction notice. Check the current versions before you rely on a date, because rules can change.
How this appears on a re-roof quote
The quote we write after the survey states how VAT applies. You will see the roofing lines carrying the standard rate and, where insulation is part of the job, that line carrying the rate the guidance says applies to it. The total does not hide the split, and a table like this shows how the main lines are normally read:
| Quote item | Normal VAT treatment |
|---|---|
| Scaffold, strip and new covering | Standard rate, 20% |
| Underlay, battens and flashings | Standard rate, 20% |
| Roof or loft insulation, installed | Zero rate until 31 March 2027 |
Your own quote may be laid out differently, but the idea is the same. This is one reason a written quote is more useful than a single sum: you can see exactly what the tax is applied to.
When a roof is stripped, insulation is often being added or replaced at the same time. Over a loft floor, that may be quilt laid between and across the joists. Where the roof space is lived in, it is boards fitted between and beneath the rafters, with a ventilated gap kept clear where the design needs one. If you are renewing the covering of the whole slope, you may also be bringing insulation up to a standard, a question covered in our guide to Part L insulation upgrades when you re-roof.
What counts as insulation work and what does not
The zero rate in the guidance applies to the installation of the specified materials. It does not turn the whole roof into a zero-rated job. Stripping a roof, laying underlay and battens, fitting a covering, forming flashings and carrying out timber repairs all remain roofing work. The same goes for scaffold, and for the skip that takes the old material away. The insulation line is a separate piece within it. Notice 708/6 also says that energy-saving materials supplied without being installed are standard-rated, and that where more than one job is done at the same premises, the VAT treatment depends on the circumstances.
We cannot tell you how a particular combination should be treated on your own tax return, and we do not give VAT advice on mixed jobs. If the split matters to you, for example because the property is held in a company or is being converted, ask HMRC or an accountant. The practical thing we can do is to describe the insulation clearly and to state the VAT position plainly on the quote.
The deadline and how it could change the timing
The zero rate ends on 31 March 2027. For work installed from 1 April 2027 onwards, the guidance says the reduced rate of 5% applies instead. If you are planning a re-roof that includes insulation, the date is worth knowing, but it should not rush a decision. A roof that is leaking or unsafe should be dealt with when it needs it, and the difference between the rates is a minor part of the overall job against what a bad covering costs.
If your work could fall either side of the date, ask the quote to show when the insulation is expected to go in, and confirm the treatment with HMRC or your accountant. The notices are the authority on timing; we describe them here only in plain terms.
Why the rate should not steer the job
It is tempting to tilt a project toward whichever lines attract the lower rate. Resist that. Insulation fitted badly, or without the ventilation a cold roof needs, can cause damp however it is taxed, and a covering put on over tired timbers costs far more to put right than any rate difference saves. Choose the work the roof needs, then let the quote show how VAT applies.
If the roof is part of a wider project, such as a conversion or an extension, keep the roofing quote separate from the rest, so the VAT on each can be read without guesswork.
Reading the numbers on the quote
A few checks make the VAT lines easier to follow:
- Is the VAT treatment stated clearly?
- Is the insulation described clearly, with its material and depth?
- Does the quote say which materials are being installed and where?
- Are waste, scaffold and making good covered by the quote?
Waste in particular is a line people overlook, and our note on who removes the old roof explains what to expect there. If you are weighing up roof windows at the same time, the adding roof windows during a re-roof answer shows how those are priced.
Our 10-year workmanship guarantee, given in writing, covers the finished work. Photographs from your survey show the loft before and after. The roof replacement page gathers every related answer in one place.