The short answer
Yes, VAT is charged on spray foam removal. Building work on an existing property is taxed at the standard rate, so removal carries 20% VAT. Fresh insulation going into a home's loft or roof slopes carries 0% until 31 March 2027, after which it reverts to the reduced rate of 5%. Your quote shows how VAT applies, so you can see how the job is treated.
Why removal is standard-rated
HMRC's VAT Notice 708 on construction sets 20% as the default for work done to a building that already stands. Taking spray foam out of a roof is exactly that. It is not a new build, and it does not count as one of the listed energy-saving installations, so the default applies.
The same applies to the labour around it. Scaffold hire, repairs to damaged timber, making good and tile work done in the course of removal are all ordinary building work to an existing home, and take the same 20%. There is no relief for removing something you had installed in the past, even when the original installation was an energy-saving measure.
Invoices for ordinary roof repairs and re-roofing are handled the same way, which is why a quote for a normal roof job shows VAT added. When you compare quotes, check whether each figure includes VAT or excludes it, since the two are not like for like. Our answer on replacing the roof after spray foam covers work that sits in the same 20% band.
Why new roof insulation can be zero-rated
The insulation that goes in afterwards follows different rules. HMRC's VAT Notice 708/6, on energy-saving materials, sets a 0% rate for fitting listed products between 1 May 2023 and 31 March 2027, and roof and loft insulation are on that list. For work from 1 April 2027 the notice moves them to the reduced 5% rate.
In practice, new insulation laid in a house's loft is charged at 0% for now, while the removal and the building work around it stay at 20%. The dates are fixed in the notice, so the rate depends on when the work is done and the tax point arises, not on when you first enquired.
On a combined job the quote says which VAT rate applies, leaving advice on your tax position to your accountant. What we do is state the VAT position plainly on the quote and the invoice, if any applies, so that you and your adviser can check how a mixed job has been treated before you pay. Your accountant or HMRC can confirm your own position if the arrangement is unusual. The re-insulation itself is described in our guide to re-insulating a Stroud roof after spray foam removal.
What this looks like on a quote
A well-built quote makes the VAT question easy to answer. The job covers assessment, scaffold, foam removal, disposal, any timber repairs, making good and the new insulation. The VAT rate that applies is stated, with a total at the foot.
The cost ranges you will see published nationally give a sense of the sums involved. In MyBuilder's 2026 guide, removal is about £20 to £50 per m² (average around £1,500), an assessment £100 to £200, disposal £150 to £400, and repairs plus new insulation £500 to £3,000. Treat those as indicative and ask for the VAT position on any real quote. None of them is a Supreme price.
Our quote comes once we have surveyed and photographed the roof, so you need not guess how much of the total is tax. If you want the cost drivers explained in more depth, see our guide to what drives the price of spray foam removal.
Timing the insulation and the end of the zero rate
The move on 1 April 2027 matters to anyone planning to re-insulate. Insulation installed inside the zero-rated window carries 0%; the same work after it carries 5%. On a single insulation line the gap is small, but the date is worth knowing if your budget is tight or a sale is pending.
There is a further point worth knowing about the other direction of travel. If you were thinking of delaying the insulation to save on removal, the rates do not work that way: the removal is taxed at 20% whenever it is done, and only the insulation line moves on 1 April 2027. Splitting the work into two visits to chase a rate seldom saves anything, since set-up costs would be paid twice.
Nothing here argues for hurrying. Foam comes off properly, with the timber checked, and insulation goes in once the wood is confirmed dry and sound. Our page on how long spray foam removal takes explains the stages of the job.
If foam has stuck to the tiles and the work reaches the covering, the tile work is ordinary roofing and takes 20%. Our page on spray foam stuck to roof tiles explains when that happens.
Getting a quote that states VAT clearly
Ask any contractor to state the VAT rate and to say whether the total includes it. A good quote explains which parts were zero-rated and which were not, so you do not have to ask.
Photographs of the roof void, the foam and any staining, plus whatever paperwork came with the original installation, are what to send us before we arrange a survey. The survey notes the state of the foam and the timbers, and our quote then covers scaffold, removal, disposal, making good and new insulation, with the VAT position stated. When the job is finished you also get a written 10-year workmanship guarantee.
For the wider picture, our hub on spray foam insulation removal covers the whole job, from the first look in the loft to the new insulation.