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The 5% VAT Rate for Building Services

Learn about the 5% VAT rate for building services and how it applies to rooflights. Ensure compliance and proper cost management.

Rooflights and 5% VAT

We recently had a customer query whether the purchase of rooflights falls within the remit of the 5% VAT rate for building services.

The short answer is unfortunately not.

While such schemes may appear fantastic on the face of it, when you dig a bit deeper it’s not as straightforward as you might be lead to believe, and if someone makes a mistake it won’t be HMRC that is out of pocket.

Following the advice of HMRC, ‘the reduced rate only applies to materials you provide along with the service of incorporating them into the building’.

For full guidance on this matter please refer to this site

Section 13.3 of this advice gives the HMRC meaning of ‘incorporated’ and it is this section, which determines that we must charge the full rate as Stella Rooflight does not offer any kind of installation service.

13.3 The meaning of ‘incorporated’

Examples of articles ‘incorporated’ in a building (or its site) include:

An alternative solution?

Of course, if your builder is VAT registered then they could buy rooflights from us, reclaim the standard 20% VAT as usual and then charge you as the end client the 5%.

However, this would mean that they will have to find the extra funds initially and then claim back the difference on their own VAT return.

Need some inspiration?

Head over to our inspiration page to see a selection of images and case studies with projects that have installed Stella rooflights.

Get inspired

Watch our video

A Stella rooflight is manufactured using only the highest quality materials. Watch our video to see how our rooflights are crafted and the bespoke options that are available to you.

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View our brochure

If you would like to receive a printed version of our brochure feel free to email us at info@stellarooflight.co.uk. A digital version is also available to download.

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Speak to us

We would love to hear about your unique project! Contact us with your rooflight enquiry and our knowledgeable team will be pleased to help.

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