The short answer
VAT is normally charged at 20 per cent when the firm is registered. Reverse charge accounting is a business-to-business scheme and sits outside private work. A zero rate for energy-saving materials covers installations up to 31 March 2027, then becomes 5 per cent, but it applies to materials such as insulation, not a whole roof. Check whether a quote includes VAT.
The standard rate and who charges it
The standard VAT rate is 20 per cent, as GOV.UK sets out. A builder or roofer registered for VAT charges it on labour and materials, and a household that is not VAT registered cannot get it back.
A firm below the VAT registration threshold does not charge VAT at all, so two quotes can differ in this respect without any difference in the work. That is why the first question to ask is whether the price includes VAT, and the second is whether the firm is registered.
Quotes and guides use different bases. Which? says its cost figures are ex VAT, so VAT has to be added to them. Other cost guides do not always state their basis, and the published ranges should be read as typical UK ranges, not as a bill.
For a conservatory roof replacement, the work is generally a standard-rated supply of labour and materials. That includes the glazing, the frame, the tiles and the plasterboard, and the labour to fit them.
Ask for a written total that states whether VAT is included and at what rate. That is the clean way to compare firms.
Why the reverse charge does not apply to you
You may see the domestic reverse charge mentioned in connection with building work. It moves the duty to account for VAT from the supplier to the customer, but only for supplies between VAT-registered traders who report under the Construction Industry Scheme.
A private household is outside that arrangement, so VAT is paid in the usual way if the firm charges it. If anyone says the scheme alters what is owed, ask for the HMRC guidance behind the claim.
It matters when one business is paying another, for example a main contractor paying a roofing subcontractor, and the VAT is settled between them. It has no effect on the invoice a household receives.
If you are a landlord or run a business, your own VAT position may differ, and an accountant can advise on what you can reclaim. For a private home the rule is straightforward: the VAT on the invoice is the cost, and the firm accounts for it to HMRC.
Tax advice is not our line, and for anything unusual HMRC or an accountant is the place to ask.
The energy-saving materials zero rate
There is a special rule for energy-saving materials. Under HMRC Notice 708/6, installations of certain energy-saving materials made between 1 May 2023 and 31 March 2027 are zero-rated, and from 1 April 2027 they revert to the reduced 5 per cent rate. Insulation is the main example.
That does not make a whole roof zero-rated. A replacement conservatory roof is a roof, and its glass, frame, tiles and labour are standard-rated. The rule applies to qualifying energy-saving materials, and how it affects the insulation within a roof is a question for your supplier and, if in doubt, for HMRC. Do not assume that a brochure line about energy saving covers the whole invoice.
Be wary of any quote that says VAT is 5 per cent or zero on a roof replacement without naming the rule it relies on. The 5 per cent rate is not a general rate for roof repairs, and it is not a discount you can claim by asking.
Because the dates matter, an installation near the end of March 2027 should be dated carefully. Ask the firm to confirm in writing which rate applies to which part of the job and on what date.
Our guide to insulating a conservatory roof explains what the layers are.
Reading a quote for VAT and what else to check
A good quote states one total, says whether it includes VAT, and says whether scaffold is in it. Those three checks avoid most of the surprises that arrive at the end of a job.
Ask for the VAT status in writing. If a firm is VAT registered it should show its VAT number on the paperwork. If it is not registered, there should be no VAT on the invoice.
Compare quotes on the same footing. A figure ex VAT from one firm and a figure inc VAT from another are not comparable, and a quote that omits scaffold is not comparable with one that includes it. Ask at least three firms for written quotes, and put the VAT question to each of them.
You also have rights if something goes wrong. Our answer on conservatory roof replacement cost covers the price side, and the conservatory roofs hub sets out the work.
We give a single written total after the survey, and it states whether VAT is included.
