If your property has windows which are not sash and case, such as PVC or pivot windows, and your property is listed. Your window work should be zero rated for VAT as long as the listed building consent is approved.

Download Listed building Consent Form

Download inland revenue VAT reduction form

There is also a VAT reduction on draughtproofing works to sash and case windows. This is sometimes incorrectly applied to the whole job. The 5% VAT rate applies to the draughtproofing element of the renovation only.

When we supply you with a sash window renovation quotation, it is split into two parts. The renovation part which is standard 20% VAT and the draughtproofing element at 5%.

If you are in any doubt, contact your local planning authority and the HMRC directly.

Edinburgh: Planning Helpdesk: 0131 529 3550

HMRC VAT helpline:  0845 010 9000

Our sash window renovation techniques are based on Historic Scotland’s restoration guidelines.

Historic Scotland also have an excellent and informative guide for owners and occupiers on how to maintain your sash and case windows. Download their Information Guide on Sash and Case Window Maintenance.