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21% VAT for the installation of a green roof, but 9% VAT for the accompanying plants

Installing a green roof is taxed with 21% VAT, but it has been approved that the plants used for this fall under the 9% rate.

A green roof is an existing roof that is covered with a drainage mat, then a mat with artificial soil and finally a mat with plants. A green roof is better for the environment and ensures, among other things, a longer lifespan of the roof.

Do you insulate a house? And is the purpose of this to make the home more energy efficient? Then the costs for the labor of applying the insulation material fall under the 9% rate. However, this is not the case when installing a green roof. There are various reasons for choosing a green roof. The fact that some energy savings are sometimes attributed to a green roof does not change this. Installing a green roof is therefore taxed with 21% VAT.

It has been approved that plants used in the construction of gardens and the like are subject to the 9% rate. The plants for the green roof are therefore also subject to the reduced rate and are taxed with 9% VAT.


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