Last updated: 14 October 2026
What VAT applies to replacing the roof of a listed building?
In most cases, it’s the standard rate of 20%. Since October 2012, approved alterations to listed buildings no longer get the zero rate, and repairs and maintenance have always been standard-rated. A roof replacement on a listed home is therefore usually charged at 20%. The main exceptions are where the building is a home that has been empty for 2 years or more, which qualifies for 5%, or where the work is part of converting a non-residential building into homes.
The rules at a glance
| Work | VAT rate |
| Repairs and maintenance to a listed building | 20% |
| Approved alterations to a listed building (since 1 October 2012) | 20% |
| Renovating a home empty for 2 years or more | 5% |
| Converting non-residential property into homes | 5% |
| Changing the number of dwellings, for example splitting a house into flats | 5% |
| Installing certain energy-saving materials in homes | 0% until 31 March 2027 |
The 5% rate for empty homes
If the property is a home that hasn’t been lived in for at least 2 years before work starts, the contractor can charge 5% on renovation work, including a new roof. You need evidence of the empty period, such as council tax records or electoral roll checks.
Roof insulation and solar panels
Insulation for roofs and solar panels installed in residential buildings can be zero-rated as energy-saving materials until 31 March 2027. If roof insulation is installed as part of a re-roofing job, the zero rate may apply to the insulation, and the rest of the roof is standard-rated. Ask your contractor to show the items separately.
Can you reclaim the VAT?
- Homeowners can’t reclaim VAT on work to their own home
- VAT-registered businesses using the building for taxable activities, for example a listed office or hotel, can reclaim it
- Charities using a listed building for non-business purposes can’t reclaim it under the standard rules, but may get help through the Listed Places of Worship scheme if the building is a place of worship
Example
A homeowner’s roof replacement costs £30,000 plus £6,000 VAT at 20%. If the house had been empty for 2 years before work started, the VAT would be £1,500 at 5%, a saving of £4,500.
Before work starts
- Get listed building consent where needed
- Ask the contractor to confirm the VAT rate in writing and the evidence they need
- Check whether any insulation or energy-saving materials qualify for zero-rating
- Keep records of how long the property was empty
Common building VAT mistakes
Check the VAT rate before work starts.
Frequently asked questions
Is there still any VAT relief for listed buildings?
Not for approved alterations. The zero rate ended for most work after 1 October 2012.
My contractor charged 5% by mistake. What happens?
HMRC can assess the contractor for the difference, and the contractor may ask you to pay it.
Does the DIY housebuilders scheme cover roofs?
Only for qualifying new builds and conversions. See DIY housebuilder VAT reclaims.
Can a builder charge 5% on a roof for a home I’ve just bought?
Only if the home was empty for 2 years before the work started.
Related: 5% VAT on renovations.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with VAT on building work. See our VAT accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
