The short answer
A VAT-registered roofer charges VAT at the standard rate of 20 per cent on roof work for a homeowner. You are outside the domestic reverse charge, which is a business-to-business rule inside the Construction Industry Scheme. A zero rate covers qualifying energy-saving materials until 31 March 2027, so check how any quote treats VAT.
The standard rate on a roof job
The standard VAT rate on GOV.UK is 20 per cent, and it covers the usual building work a registered business does for a private customer. If a roofer is registered, repairs, re-roofs, gutter work and flashings carry VAT at that rate, and the invoice should show it.
A roofer who is not registered for VAT does not add it, because the firm is below the point at which registration is required. That is a matter for the business, and it does not make the work any cheaper or dearer by itself. What matters to you is the total you pay.
The practical advice is to ask whether a quote includes VAT. Cost guides do not all treat it the same way. Which? (Nov 2025) says its prices exclude VAT, so a figure from that survey needs 20 per cent added to compare with a VAT-inclusive quote. MyJobQuote does not state a basis, so a MyJobQuote figure should be treated as a rough guide.
Where a quote is silent, ask in writing and have the answer added. A total that seems low sometimes leaves VAT out, and discovering it at the invoice stage is an unwelcome surprise. Our answer on how many roofing quotes to get covers what to check in each.
The reverse charge, and why it is not for you
The domestic reverse charge for building services is a rule that confuses homeowners, mainly because roofers mention it. It changes who accounts for VAT on certain construction supplies between businesses. Under it, the customer, and not the supplier, reports the VAT on its own return.
GOV.UK's guidance confines it to trade between VAT-registered firms, where the supply is reported through the Construction Industry Scheme, known as CIS. A subcontractor working for a main contractor is a typical case.
A homeowner who hires a roofer is not part of that chain. You are the end user and not a business reporting under CIS, so the reverse charge has no place in your job. If a roofer tells you that you must account for VAT yourself, or asks you to pay without VAT on that basis, that does not match the guidance.
The CIS itself is an arrangement between contractors and their subcontractors, and it governs how tax is deducted from payments among them. It has no effect on what a private customer pays for a roof.
If you are unsure how a particular invoice has treated VAT, ask the roofer to explain it in writing, and keep the answer with the invoice.
Zero rate for some energy-saving materials
Some work on a roof is treated differently. HMRC's Notice 708/6 applies a zero rate to qualifying energy-saving materials fitted in a home, for installations made between 1 May 2023 and 31 March 2027. From 1 April 2027 the rate reverts to the reduced 5 per cent rate.
The words that matter are "qualifying energy-saving materials". The relief belongs to particular products and the way they are supplied and installed. It does not extend to a roof repair, a new set of tiles or a gutter replacement, so a roof repair is not charged at the reduced rate. The standard rate remains the default.
Loft insulation is the case homeowners ask about most. Whether a given insulation job qualifies depends on the supply and the notice's conditions, so no blanket relief for insulation exists. When insulation is added during a re-roof, ask how the quote treats it, and have the answer written down.
Our answer on funding schemes for roof work sets out the grant schemes, which are a different matter from VAT relief, and our guide to insulation when re-roofing covers what goes into the roof space.
Reading the VAT line on your quote
A clear quote states the total and says whether VAT is part of it. It names the work, so you can see what the figure covers. A good habit is to ask for the VAT position in the same message as the total.
Here is a short check before you accept:
- does the total include VAT, or is VAT added on top?
- if the firm is VAT-registered, does the invoice show a VAT number?
- is any part of the work being treated as zero-rated, and on what basis?
- does the total include scaffolding, which is itself subject to VAT when charged by a registered firm?
If you are comparing against a published range, remember the basis. An ex VAT figure of £1,000 becomes £1,200 once the standard 20 per cent is added.
After the survey you get a single written total with the VAT position stated alongside, so you know the figure you will actually pay. Where a job includes qualifying energy-saving materials, we explain how that part is treated before you commit.
For what typical jobs cost, see how much roof work should cost, and for our services start from the homepage.
