VAT on replacement windows

Why there is no lower VAT on windows

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 are standard-rated however efficient they are. That is true of a single replacement window and a new sealed unit alike, and a better energy rating does not change it. The detail is in HMRC VAT Notice 708/6.

When VAT on windows is different

• A new home. Windows 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, so if an installer offers you a lower rate on a normal replacement, ask them to show you which rule they are relying on. If they cannot, assume the standard rate applies and compare quotes on that basis.

How VAT shows up on prices here

We store every price without VAT and add it back for display, so the figures you see always include it. That keeps the maths consistent from the window costs pages down to a single price, and it is explained in full in how we price.

Checking VAT on a window 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. The quote 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.