The short answer
Yes, normally. The standard VAT rate is 20% and it applies to most roofing work for a homeowner when the firm is VAT registered. The domestic reverse charge is a business-to-business rule that stays off a household invoice. Some energy-saving installations, such as insulation and solar panels, can fall under the zero rate up to 31 March 2027, then the 5 per cent rate.
The standard rate
GOV.UK states that the standard VAT rate is 20%. For a homeowner who pays a VAT-registered roofer to repair or replace a roof, that is the rate that applies to the supply. It is charged on the labour and materials together, and it forms part of the total on the invoice.
A firm that is not VAT registered does not charge it. Smaller businesses below the registration threshold may quote a price with no VAT added, which can make them look cheaper without the work being any different. The difference is a matter of the firm's size and not of the roof.
So the practical question is whether the quote includes VAT. Ask for the total to be stated both ways, or for the paper to say plainly whether VAT is included or will be added. A price that omits it climbs once the tax goes on.
Which? figures for roof work are ex VAT, which means they leave the tax out. Bear that in mind when you set a quote beside a published range.
Our answer on how many roofing quotes to get explains how to compare totals, and VAT is among the first points to check.
Reverse charge: a business-only rule
You may hear about the domestic reverse charge, which changed how VAT works in construction. It stays between trading businesses. GOV.UK explains that it covers supplies between VAT-registered firms within the Construction Industry Scheme, where the customer accounts for the VAT and not the supplier.
In practice, if a roofer is working for a builder or a main contractor on a commercial job, the reverse charge may come into play between them. If a roofer is working for you as the occupier of your home, it plays no part, and you pay VAT on the normal basis if the firm is registered.
That means the words reverse charge should never appear on a household invoice. If they do, ask why. Either the firm has misunderstood its position, or it is treating you as a business customer, or the invoice is wrong.
The same applies if a trader suggests that VAT can be avoided by paying in cash. That is a warning sign, because a cash deal with no invoice leaves you without records and without much protection.
Ask for a proper invoice with the VAT number shown, where the firm is registered. It is a simple sign that the paperwork is in order, and it leaves you a record to keep.
Energy-saving materials and the zero rate
One exception stands out for roof-related work, though other reliefs exist elsewhere in building. Under VAT Notice 708/6, certain energy-saving materials fall under the zero rate for installations made between 1 May 2023 and 31 March 2027. From 1 April 2027 it reverts to the reduced rate of 5%.
Insulation and solar panels are the examples that matter to householders. If a roof job includes insulating the loft or fitting solar panels, that element may qualify for the zero rate while the rest of the job stays at 20%. The details depend on the work and on how it is described.
This does not bring the reduced rate to ordinary roof repairs, and no one should tell you otherwise. Re-covering, repairing flashings, replacing a ridge or fitting a new gutter all carry the standard rate.
Where a job mixes the two, ask the firm to show clearly which part is zero rated and why. A vague claim that the whole thing is at a lower rate deserves a challenge.
Check the date as well. The zero rate has an end date, and an installation made after it falls under the reduced rate, so timing can matter for a large insulation project.
Checking VAT on your own quote
Read the quote for three things. First, whether VAT is stated: included, excluded or not applicable. Second, whether the firm gives a VAT registration number where it charges the tax. Third, whether any part of the job is treated differently and why.
Then make sure every quote is on the same footing. A set of quotes should all be on the same basis, either all with VAT or all without. If one firm leaves it out and another includes it, the totals do not compare until you add it back.
Remember that scaffolding is part of the price. Ask whether the figure covers it and whether VAT is included on that element as well.
We give one written total price after a survey, and it states what it covers. If you are unsure about a particular job, HMRC and the gov.uk VAT pages are the official sources, and your accountant can advise on a larger project.
Our answer on roofer day rates and our homepage explain how the price is built.
