Is a New Roof VAT Exempt Under the Warm Homes Plan? (2026 UK)
No — a like-for-like new roof is standard-rated at 20% VAT in 2026. There is no blanket VAT exemption for re-roofing, and the “Warm Homes Plan” branding does not itself change the rate. What does move the needle is the type of work and the status of the property: roof insulation and roof-integrated solar qualify for 0% VAT until 31 March 2027 under the energy-saving materials (ESM) relief, brand-new dwellings are zero-rated, and some qualifying conversions drop to 5%. Get the split right and a re-roof-plus-insulation job can legitimately shave hundreds to low-thousands off the bill.
The short answer
Replacing a worn-out roof with an equivalent new one is a repair/renewal to an existing dwelling, which HMRC treats as standard-rated. You pay 20% VAT on both labour and materials when the work is done by a VAT-registered contractor. The Warm Homes Plan is a grant and upgrade programme — it can help fund energy measures, but it is not a VAT relief.
When the rate actually drops
| Situation | VAT rate | Why |
|---|---|---|
| Like-for-like re-roof on an existing home | 20% | Standard-rated repair/renewal |
| Roof insulation (loft, rafter, warm-roof boards) | 0% (to 31 Mar 2027) | Qualifying energy-saving material |
| Roof-integrated / on-roof solar PV installed with the roof | 0% (to 31 Mar 2027) | Qualifying energy-saving material |
| Roof on a brand-new dwelling | 0% | New build zero-rating |
| Roof as part of a qualifying conversion (e.g. non-residential to dwelling, or changing number of dwellings) | 5% | Reduced rate for qualifying conversions |
| Roof on a home empty 2+ years being brought back into use | 5% | Reduced rate for renovations of long-empty homes |
From 1 April 2027 the energy-saving materials rate is currently set to revert to 5% unless extended, so timing a warm-roof or solar upgrade before then locks in the 0% rate.
How the split works on a real job
Say you re-roof and add rigid insulation to create a warm roof. The insulation element (materials and the labour to install it) can be zero-rated as an ESM, while the tiles, battens and general re-covering stay at 20%. A competent VAT-registered roofer itemises the quote so the qualifying element is billed correctly — you should never be charged 20% across the whole invoice if genuine energy-saving materials are part of the work.
Two practical points: the 0% relief applies to the installation by the contractor, not to materials you buy yourself at a merchant; and the relief covers the ESM and its installation, not unrelated building work bundled into the same quote.
FAQs
Related guides
- How much does a new roof cost in 2026?
- Compare roof insulation types: best value in 2026
- Best roofing material in the UK 2026
- Is a home extension worth it in 2026?
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