VAT on cavity wall insulation

Installing cavity wall insulation in a home is zero-rated for VAT from 1 May 2023 to 31 March 2027, after which the reduced 5% rate applies. Supply-only materials are standard-rated, and most commercial buildings pay the standard rate.

By the Cavity Wall Insulation UK editorial team · checked against the official sources below · last reviewed 19 October 2026

Paperwork, a calculator and reading glasses on a kitchen table

Which buildings qualify

HMRC's energy-saving materials relief covers installation in residential accommodation and, from 1 February 2024, buildings used solely for a relevant charitable purpose. Hotels, hospitals, prisons and similar establishments are standard-rated.

What does not qualify

Buying the materials without installation; most commercial premises; and, in our view, removal-only work, which we confirm case by case on the quote.

Related services

Sources: HMRC: VAT on energy-saving materials (Notice 708/6).

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