VAT on conservatories

Why there is no lower VAT rate on conservatories

HMRC zero-rates the construction of a new home and some energy-saving work, such as insulation and heat pumps. Work to an existing building is normally standard-rated, and Notice 708 gives a conservatory fitted after a house is sold as an example of work that cannot be zero-rated. Double glazing is not an energy-saving material either, so a conservatory, a new roof and new doors are standard-rated however efficient they are. The detail is in HMRC VAT Notice 708/6.

When the VAT rate on a conservatory is different

• A new home. Work done by the builder before a new house is completed is part of its construction, so a conservatory built as part of that project may be zero-rated with the rest. HMRC does not name conservatories here, so ask the builder to confirm.
• 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. Adding or replacing a conservatory on a lived-in home gets none of them.

Checking a conservatory quote for VAT

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.