Is loft insulation zero-rated for VAT?
Yes. Installing insulation in a home, including insulation for lofts and roofs, is zero-rated for VAT until 31 March 2027, then reduced to 5%, under HMRC's rules for energy-saving materials. The relief covers installation, not materials bought for DIY.
Which loft work is not zero-rated?
- Loft boarding and loft legs
- Loft ladders
- Roof vents
- Surveys and investigations
- Commercial buildings, other than some charity buildings
How will my quote show VAT?
If the business is VAT registered, the quote lists zero-rated insulation separately from standard-rated items, so you can see exactly what VAT applies to.
Related services
Sources: Energy Saving Trust: roof and loft insulation; Which?: loft insulation costs and savings; LABC: building regulation requirements for loft insulation; GOV.UK: extending the ECO4 end date, government response; GOV.UK: VAT on energy-saving materials (notice 708/6); Property Care Association: spray foam guidance.
