# Is roof replacement tax deductible: UK Building Rules

> The UK Building Rules carries 5 published figures read from 3 sources' own pages, from 0 to 50 percent, read 17 October 2026.

Roofing Quotes UK · https://roofingquotesuk.com/datasets/uk-building-rules/ · computed 2026-10-18

**Range of the published figures:** 0 to 50 % (range 0 to 50 %; 5 published figures; 3 of 20 sources read publish one).

3 of the 20 named sources read in full publish a figure; 17 publish none, read 17 October 2026.

## By rule

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rule VAT on energy-saving materials from 1 April 2027 | 5 % | 5 to 5 % | 1 |
| rule Class A curtilage limit | 50 % | 50 to 50 % | 1 |
| rule Class A prior approval period | 42 day | 42 to 42 day | 1 |
| rule VAT on new qualifying dwellings | 0 % | 0 to 0 % | 1 |
| rule VAT on energy-saving materials (Notice 708) | 5 % | 5 to 5 % | 1 |
| rule VAT on approved alterations to listed dwellings | 20 % | 20 to 20 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Permitted development rights for householders: technical guidance - GOV.UK](https://www.gov.uk/government/publications/permitted-development-rights-for-householders-technical-guidance/permitted-development-rights-for-householders-technical-guidance) | 50 % | Class A curtilage limit | 2026-10-17 |
| [Permitted development rights for householders: technical guidance - GOV.UK](https://www.gov.uk/government/publications/permitted-development-rights-for-householders-technical-guidance/permitted-development-rights-for-householders-technical-guidance) | 42 day | Class A prior approval period | 2026-10-17 |
| [Buildings and construction (VAT Notice 708) - GOV.UK](https://www.gov.uk/guidance/vat-on-buildings-and-construction-notice-708) | 20 % | VAT on approved alterations to listed dwellings | 2026-10-17 |
| [Energy-saving materials and heating equipment (VAT Notice 708/6) - GOV.UK](https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086) | 5 % | VAT on energy-saving materials from 1 April 2027 | 2026-10-16 |
| [Buildings and construction (VAT Notice 708) - GOV.UK](https://www.gov.uk/guidance/vat-on-buildings-and-construction-notice-708) | 5 % | VAT on energy-saving materials (Notice 708) | 2026-10-17 |
| [Buildings and construction (VAT Notice 708) - GOV.UK](https://www.gov.uk/guidance/vat-on-buildings-and-construction-notice-708) | 0 % | VAT on new qualifying dwellings | 2026-10-17 |

## The sentence each figure was read from (6)

- [Permitted development rights for householders: technical guidance - GOV.UK](https://www.gov.uk/government/publications/permitted-development-rights-for-householders-technical-guidance/permitted-development-rights-for-householders-technical-guidance), read 2026-10-17: "Extensions (including any extensions to the original house under Class A or under a separate planning permission) and other buildings must not exceed 50% of the curtilage."
- [Permitted development rights for householders: technical guidance - GOV.UK](https://www.gov.uk/government/publications/permitted-development-rights-for-householders-technical-guidance/permitted-development-rights-for-householders-technical-guidance), read 2026-10-17: "Works cannot commence until the local planning authority notifies the householder that no prior approval is required, or gives prior approval, or 42 days have passed without any decision by the local planning authority."
- [Buildings and construction (VAT Notice 708) - GOV.UK](https://www.gov.uk/guidance/vat-on-buildings-and-construction-notice-708), read 2026-10-17: "approved alterations to listed dwellings and communal residential buildings, and certain listed buildings used by charities (rate shown with effect from 1 October 2012) ― rate of VAT 20% (read section 9)"
- [Energy-saving materials and heating equipment (VAT Notice 708/6) - GOV.UK](https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086), read 2026-10-16: "From 1 April 2027 onwards, supplies of installations of energy-saving materials will revert to the reduced rate of VAT of 5%."
- [Buildings and construction (VAT Notice 708) - GOV.UK](https://www.gov.uk/guidance/vat-on-buildings-and-construction-notice-708), read 2026-10-17: "installation of energy saving materials, grant funded heating system measures and qualifying security goods ― rate of VAT 5% (read Energy-saving materials and heating equipment (VAT Notice 708/6))"
- [Buildings and construction (VAT Notice 708) - GOV.UK](https://www.gov.uk/guidance/vat-on-buildings-and-construction-notice-708), read 2026-10-17: "construction of new qualifying dwellings and communal residential buildings, and certain new buildings used by charities ― rate of VAT 0% (read section 3)"

## Read in full, publishes no figure

- [Approved Documents - GOV.UK](https://www.gov.uk/government/collections/approved-documents), read 2026-09-11: read in full and no accepted figure on the page
- [Building standards technical handbook January 2025: domestic - gov.scot](https://www.gov.scot/publications/building-standards-technical-handbook-january-2025-domestic/), read 2026-09-12: read in full and no accepted figure on the page
- [Conservation of fuel and power: Approved Document L - GOV.UK](https://www.gov.uk/government/publications/conservation-of-fuel-and-power-approved-document-l), read 2026-10-10: read in full and no accepted figure on the page
- [Fire safety: Approved Document B - GOV.UK](https://www.gov.uk/government/publications/fire-safety-approved-document-b), read 2026-09-12: read in full and no accepted figure on the page
- [PIM2030 - Deductions: repairs: is it capital? - HMRC internal manual - GOV.UK](https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2030), read 2026-09-12: read in full and no accepted figure on the page
- [Planning permission: loft conversions \| GOV.WALES](https://www.gov.wales/planning-permission-loft-conversions), read 2026-09-12: read in full and no accepted figure on the page
- [Planning permission: When you need it - GOV.UK](https://www.gov.uk/planning-permission-england-wales), read 2026-09-12: read in full and no accepted figure on the page
- [Protection from falling, collision and impact: Approved Document K - GOV.UK](https://www.gov.uk/government/publications/protection-from-falling-collision-and-impact-approved-document-k), read 2026-09-11: read in full and no accepted figure on the page
- [The Work at Height Regulations 2005](https://www.legislation.gov.uk/uksi/2005/735/contents), read 2026-09-12: read in full and no accepted figure on the page
- [Ventilation: Approved Document F - GOV.UK](https://www.gov.uk/government/publications/ventilation-approved-document-f), read 2026-10-10: read in full and no accepted figure on the page
- [Planning Permission - Conservatories - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/conservatories/planning-permission), read 2026-09-18: read in full and no accepted figure on the page
- [Planning Permission - Extensions - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/extensions/planning-permission), read 2026-09-12: read in full and no accepted figure on the page
- [Planning Permission - Garage conversion - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/garage-conversion/planning-permission), read 2026-09-12: read in full and no accepted figure on the page
- [Planning Permission - Loft conversion - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/loft-conversion/planning-permission/), read 2026-09-12: read in full and no accepted figure on the page
- [Planning permission - Paving your front garden - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/paving-your-front-garden/planning-permission), read 2026-10-03: read in full and no accepted figure on the page
- [Planning Permission - Porches - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/porches/planning-permission), read 2026-09-12: read in full and no accepted figure on the page
- [Planning Permission - Solar panels - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/solar-panels/planning-permission), read 2026-09-12: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 20 named sources that could be read published a usable figure; 17 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 17 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rule with the threshold quoted verbatim from the authority and its effective date - the 40 and 50 cubic metre loft volumes, the extension depth and height limits, the roof U-value on renovation, the 0% VAT window on energy-saving materials to 31 March 2027 and the 5% rate after it, the repairs-versus-capital test that decides whether a roof is deductible against rental income, the notification duty that makes a roof over 50% replaced a building-control job - and the CROSS-JURISDICTION comparison England, Wales, Scotland and Northern Ireland, which the four authorities never publish side by side; changed-since, because a rate year or an SI turning is the news

## Sources

- [Approved Documents - GOV.UK](https://www.gov.uk/government/collections/approved-documents) (the publisher's own terms; quoted for reporting and comment)
- [Building standards technical handbook January 2025: domestic - gov.scot](https://www.gov.scot/publications/building-standards-technical-handbook-january-2025-domestic/) (the publisher's own terms; quoted for reporting and comment)
- [Buildings and construction (VAT Notice 708) - GOV.UK](https://www.gov.uk/guidance/vat-on-buildings-and-construction-notice-708) (the publisher's own terms; quoted for reporting and comment)
- [Conservation of fuel and power: Approved Document L - GOV.UK](https://www.gov.uk/government/publications/conservation-of-fuel-and-power-approved-document-l) (the publisher's own terms; quoted for reporting and comment)
- [Energy-saving materials and heating equipment (VAT Notice 708/6) - GOV.UK](https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086) (the publisher's own terms; quoted for reporting and comment)
- [Fire safety: Approved Document B - GOV.UK](https://www.gov.uk/government/publications/fire-safety-approved-document-b) (the publisher's own terms; quoted for reporting and comment)
- [Permitted development rights for householders: technical guidance - GOV.UK](https://www.gov.uk/government/publications/permitted-development-rights-for-householders-technical-guidance/permitted-development-rights-for-householders-technical-guidance) (the publisher's own terms; quoted for reporting and comment)
- [PIM2030 - Deductions: repairs: is it capital? - HMRC internal manual - GOV.UK](https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2030) (the publisher's own terms; quoted for reporting and comment)
- [Planning permission: loft conversions \| GOV.WALES](https://www.gov.wales/planning-permission-loft-conversions) (the publisher's own terms; quoted for reporting and comment)
- [Planning permission: When you need it - GOV.UK](https://www.gov.uk/planning-permission-england-wales) (the publisher's own terms; quoted for reporting and comment)
- [Protection from falling, collision and impact: Approved Document K - GOV.UK](https://www.gov.uk/government/publications/protection-from-falling-collision-and-impact-approved-document-k) (the publisher's own terms; quoted for reporting and comment)
- [The Work at Height Regulations 2005](https://www.legislation.gov.uk/uksi/2005/735/contents) (the publisher's own terms; quoted for reporting and comment)
- [Ventilation: Approved Document F - GOV.UK](https://www.gov.uk/government/publications/ventilation-approved-document-f) (the publisher's own terms; quoted for reporting and comment)
- [Planning Permission - Conservatories - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/conservatories/planning-permission) (the publisher's own terms; quoted for reporting and comment)
- [Planning Permission - Extensions - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/extensions/planning-permission) (the publisher's own terms; quoted for reporting and comment)
- [Planning Permission - Garage conversion - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/garage-conversion/planning-permission) (the publisher's own terms; quoted for reporting and comment)
- [Planning Permission - Loft conversion - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/loft-conversion/planning-permission/) (the publisher's own terms; quoted for reporting and comment)
- [Planning permission - Paving your front garden - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/paving-your-front-garden/planning-permission) (the publisher's own terms; quoted for reporting and comment)
- [Planning Permission - Porches - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/porches/planning-permission) (the publisher's own terms; quoted for reporting and comment)
- [Planning Permission - Solar panels - Planning Portal](https://www.planningportal.co.uk/permission/common-projects/solar-panels/planning-permission) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The UK Building Rules carries 5 published figures read from 3 sources' own pages, from 0 to 50 percent, read 17 October 2026.
- 3 of the 20 named sources read in full publish a figure; 17 publish none, read 17 October 2026.
- UK Building Rules, rule VAT on energy-saving materials from 1 April 2027: median 5 percent across 1 source, read 17 October 2026.
- UK Building Rules, rule Class A curtilage limit: median 50 percent across 1 source, read 17 October 2026.
- UK Building Rules, rule Class A prior approval period: median 42 day across 1 source, read 17 October 2026.
- UK Building Rules, rule VAT on new qualifying dwellings: median 0 percent across 1 source, read 17 October 2026.
- UK Building Rules, rule VAT on energy-saving materials (Notice 708): median 5 percent across 1 source, read 17 October 2026.
- UK Building Rules, rule VAT on approved alterations to listed dwellings: median 20 percent across 1 source, read 17 October 2026.

Cite as: "Roofing Quotes UK UK Building Rules", updated 2026-10-18, https://roofingquotesuk.com/datasets/uk-building-rules/.

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