VAT on replacement windows

Why VAT on replacement windows has no lower rate

HMRC zero-rates some energy-saving work, such as insulation and heat pumps. Glazing is not on its list of energy-saving materials, so new windows are standard-rated however well they perform. It applies to every replacement window job alike, and a better U-value does not change it. The detail is in HMRC VAT Notice 708/6.

When VAT on replacement windows is different

• A new home. Windows fitted by the builder as part of constructing a new house are zero-rated with the rest of the build.
• 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 how long it was empty.
• Converting a building into a home. Turning a barn or a shop into a dwelling can also qualify for the reduced rate.

HMRC VAT Notice 708 sets out these cases. A normal replacement in a lived-in home gets none of them. If a fitter offers you a lower rate on one, ask which rule they are relying on, and if they cannot say, compare their quote as though the standard rate applied.

How VAT appears on our prices

We store each price without VAT and add it when the page is built, so what you see always includes it. That keeps the sums consistent from the replacement window prices table down to a single page, and how we price explains the rest.

Checking VAT on a quote

A fitter who is not VAT-registered does not charge it, and some quotes are written without it. A price without VAT looks far cheaper than one with it, so put every quote on the same basis before you compare. The quote checker and the compare tool will do that for you.

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