The short answer
Commercial roofing work attracts VAT at the standard rate of 20 per cent unless a special rule applies. The domestic reverse charge moves the accounting for VAT to the customer, but only for supplies between VAT-registered businesses reported within the Construction Industry Scheme. An end user, such as an owner who is not in the construction chain, is outside the reverse charge and pays VAT to the supplier as normal.
The standard rate
The standard VAT rate, per GOV.UK, is 20 per cent. Building and roofing work done by a VAT-registered contractor for a customer is standard-rated unless one of the specific reliefs or special schemes applies, so the default expectation on a commercial roofing invoice is 20 per cent on the net price.
A VAT-registered business that buys roofing work for its own premises can usually reclaim the VAT it pays as input tax, if the building is used to make taxable supplies. A business that makes exempt supplies, or a charity, school or residential landlord, may not be able to reclaim all or any of it, and the cost to them includes the VAT. That is a matter for the customer's accountant, not the roofer.
When comparing, check the basis of every figure. VAT at 20 per cent is added on top of a net price, so two quotes can look different when only the VAT treatment differs. Ask each contractor whether the total includes VAT, and whether scaffolding and waste removal are in it.
Cost guides state their bases differently: Which? says its figures exclude VAT, and others are silent.
The written price from a survey should state its VAT position plainly. Our answer on VAT on roofing work covers the domestic side.
The domestic reverse charge in outline
The domestic reverse charge for building and construction services is a rule that changes who accounts for VAT. Normally the supplier charges VAT, collects it and pays it over. Under the reverse charge, the supplier does not add VAT to the invoice, and the customer accounts for it on their own VAT return, both paying and reclaiming it in the same return where it is fully recoverable.
It changes invoices and cash flow between subcontractors and main contractors.
GOV.UK's guidance says the rule applies to supplies of specified construction services between VAT-registered businesses, where the supply is reported within the Construction Industry Scheme, known as CIS. Both conditions matter: the parties are VAT-registered, and the supply falls within CIS reporting.
A roofing subcontractor supplying a main contractor, who in turn supplies a developer, is the typical setting. The subcontractor's invoice to the main contractor would carry the reverse charge wording and no VAT.
Not all roofing work is caught. The guidance lists exceptions, and one is where the customer is an end user. The next section covers what that means.
End users and who falls outside
An end user is a person who is the final customer for the building work and does not pass it on in the construction chain. In practice, a business that owns or occupies a building and has roof work done on it for its own use is usually an end user, and the reverse charge does not apply to its purchase.
This covers many commercial customers: a company that owns its warehouse, a shop owner repairing the shop roof, a school or a landlord who has the roof renewed on a property it holds. The supplier charges VAT in the normal way, and the customer pays it.
Such a customer is not reporting the supply through the Construction Industry Scheme, so the condition for the reverse charge is not met. Where a firm acts both as developer and owner, the position depends on the transaction.
A customer that is not VAT-registered is outside it as well, and for a homeowner it never applies.
If you are unsure which category you fall into, ask the roofer how the invoice will treat VAT before work starts, and take advice from your accountant or HMRC. Do not agree to receive an invoice without VAT unless the reason is clear.
Reading the quote and getting it right
A clear commercial quote states the total, the VAT treatment and what the figure covers. Four checks help you catch problems early.
- does the quote say whether VAT is included, added at 20 per cent or subject to the reverse charge?
- is the supplier VAT-registered, and does the invoice show a VAT number?
- if the reverse charge is claimed, does the invoice carry the required wording, and does the arrangement fit the chain?
- are scaffolding, waste removal and access equipment in the price or extra?
If the reverse charge applies to your job, it changes your own VAT return, so involve your accountant. If it does not, it should not appear. An invoice that wrongly omits VAT can leave the customer exposed.
Energy-saving materials follow a separate rule. Zero rating applies to qualifying materials installed between 1 May 2023 and 31 March 2027, reverting to 5 per cent from 1 April 2027. It covers particular products and installations, and is not a general roofing relief.
Once the survey is done, the written price for the work agreed states its VAT position. Our guide to a commercial roof maintenance plan shows how regular work is priced, and the commercial roofing hub lists our services.
