The short answer
Yes, VAT is normally charged on roof repairs and re-roofing at the standard rate, currently 20 per cent, when the roofer is VAT-registered. Work to listed buildings was once zero-rated for approved alterations, but that relief has ended. A few narrow cases still attract a lower rate, so check HMRC guidance on gov.uk and see that your quote states VAT clearly.
The standard rate covers most roof jobs
For an ordinary house, VAT on roofing follows a simple rule. Repair, maintenance and replacement work is charged at the standard rate if the business doing it is registered for VAT. That applies to renewing slipped slates, re-leading a valley, rebuilding a section of ridge, replacing guttering and stripping and re-covering a whole slope alike. Materials supplied as part of the job are covered by the same charge.
It does not matter whether the work is urgent. A make-safe after a storm is charged on the same basis as a planned repair. Nor does the age of the house change anything. The date of the building does not change the VAT treatment of the work done to it.
One point catches people out. VAT applies only if the contractor is registered. A very small business below the registration limit does not add it, and a registered one must. So two quotes for the same job can differ by that amount without either being wrong. The sensible response is to compare like with like, with the VAT position written on each quote.
Listed buildings: the relief that ended
Some owners still expect work on a listed house to be free of VAT. For a time, approved alterations to listed buildings were zero-rated, which meant no VAT was charged on that part of a contract. That relief was withdrawn from 1 October 2012, so approved alterations are now charged at the standard rate. Repairs and maintenance to listed buildings were never covered by it.
The practical result is that a listed roof in Bath carries the same VAT as any other, even though doing the job properly usually costs more. Matching slate, lime mortar and lead to the existing pattern costs more than a standard covering, and the VAT lands on top of that.
If you are planning work that needs consent, the guide to dating a roof can help you gather the records a listed building file often asks for. VAT is not usually a reason to change the specification, and a cheaper material that is refused consent saves nothing.
Narrow cases where a lower rate may apply
HMRC publishes the rules on reduced and zero rates, and they change from time to time, so treat anything here as a pointer rather than advice. The cases that come up most are these:
- Energy-saving materials. Installing certain energy-saving materials in a home, including insulation for roofs and lofts, is zero-rated until 31 March 2027, and HMRC says the rate returns to 5 per cent from 1 April 2027. That covers the specified materials and their fitting, not a roof re-cover as a whole, and the dates matter.
- Conversions and long-empty homes. A building converted to a different number of homes, or an empty property being brought back into use, can qualify for the reduced rate of 5 per cent on the building work. For an empty home, HMRC's test is that it has not been lived in for 2 years or more, and other conditions apply.
- Insurance repairs are not an exception. Work after a storm or flood is charged in the usual way, and an insurer may settle the VAT as part of a claim, so ask what your policy covers.
- New dwellings. Building a new home is generally zero-rated, but that belongs to a main contract, not to later repairs on the same roof.
The gov.uk VAT guidance is the place to confirm whether your project fits. A roofer cannot decide your VAT status for you, and neither can this page, and a quote that promises a lower rate without evidence should make you cautious. Ask which rule is relied on and where it is written down.
Reading a roofing quote for VAT
A good quote makes the VAT position visible, so you can compare it with others. Look for four things: the price before VAT, the VAT amount, the total, and a plain statement of whether the firm is registered. If a quote is a single figure with no breakdown, ask which it is.
Watch for cash-only offers with a discount for no paperwork. They remove the written record that protects you if the roof fails, and the written 10-year workmanship guarantee that goes with a proper invoice is part of what you pay for. Our guide to choosing a roofer goes through the other paperwork worth asking for.
Invoices matter for more than tax. If you ever claim on a policy, sell the house or return to the contractor under a guarantee, a clear itemised invoice showing materials, labour and VAT is the document everyone asks for. Keep it with the survey photographs and any consent paperwork.
Scaffold is a major part of many bills, and it carries the same VAT as the roof work. The point is covered in our answer on scaffold licences, including why highway permission changes the total.
How we handle the money side
Once the free survey is done we send a written fixed price, drawn from the survey photographs and the repairs they show. The quote sets out what is included, and the paperwork states VAT clearly, so you are not left to work it out.
The money figures here are not ours. MyBuilder's 2026 cost guides report typical UK ranges for roof work: an average repair at £150 to £1,500 and a typical replacement at £5,000 to £12,000. Those are national figures, and they move with roof size, covering, access and scaffold. VAT is added on top by a registered firm, so ask whether a quoted total includes it.
If you want the age of the roof checked before you decide whether to repair or replace, start with the home page or call 01225 285181. Leaks and storm damage get priority, and a leaking roof is made safe first.
