Plenty of building work does not carry the standard 20%. Conversions, homes empty two years or more, new builds and energy-saving installations can drop to 5% or nothing at all. Pick the job, put your labour and materials in, and see the three rates side by side with the rule the answer comes from.
Pick the line that matches the work you are pricing.
This is a plain-English guide to the rules, not tax advice. Confirm the rate with your accountant or HMRC before you invoice, and keep the evidence for the job — an empty-property letter, a client certificate or planning paperwork — with your records.
Take your quantities across to Price Planter and compare them across UK builders' merchants — including whether splitting the order across two merchants works out cheaper.
Compare material pricesA plain-English guide to the main VAT positions on UK building work, not tax advice. Rates and reliefs change, borderline jobs turn on details a checker cannot see, and the responsibility for the rate on your invoice stays with you — confirm with your accountant or HMRC.