VAT on windows and doors

Why there is no lower rate

HMRC zero-rates some energy-saving work, such as insulation and heat pumps, but glazing is not on its list of energy-saving materials, so new windows and doors are standard-rated however efficient they are. The detail is inHMRC VAT Notice 708/6.

When the rate is different

• A new home. Windows and doors fitted by the builder as part of building a new house are zero-rated along with the rest of the construction.
• A home empty for two years or more. Renovating a house that has stood empty for at least two years can qualify for a reduced rate, if the builder applies it and you can show the empty period.
• Converting a building into a home. Turning a barn or shop into a dwelling can also qualify for the reduced rate.

The rules for these cases are in HMRC VAT Notice 708. Ordinary replacement work on a lived-in home gets none of them.

Checking a quote

A firm that is not VAT-registered does not charge VAT, and some quotes are written without it. When you compare quotes, put them all on the same basis: a price without VAT looks much cheaper than one with it. Thequote checker and compare tool do this for you.

General information, not tax advice. Confirm your own position with the firm doing the work, or with HMRC.