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.
Planning the work? Check what it usually costs, or work out your own estimate. The free quote form is at the top of this page.
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.
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