Yes. Most cleaning products sold in the United Kingdom are subject to VAT at the standard rate of 20 percent.

This includes many everyday products such as household cleaners, detergents, disinfectants and other cleaning supplies.

Cleaning services are also generally standard-rated for VAT when they are supplied by a VAT-registered business.

However, this does not mean every cleaner automatically adds 20 percent VAT to an invoice.

A small cleaning business that is not VAT registered will generally not charge VAT to its customers.

There are also limited exceptions for certain construction-related cleaning services, particularly qualifying builders’ cleans carried out as part of the construction of certain new buildings.

So, if you are trying to understand VAT on cleaning products or you operate a cleaning company, it is important to distinguish between:

• VAT on cleaning products you purchase;
• VAT charged by a cleaning company;
• VAT registration;
• VAT that a business can reclaim;
• Special construction VAT rules.

What Is the VAT Rate on Cleaning Products in the UK?

The standard UK VAT rate is currently 20 percent. Most ordinary household and commercial cleaning products fall within this standard rate. Examples can include:

• Washing-up liquid;
• Laundry detergent;
• Floor cleaner;
• Bathroom cleaner;
• Glass cleaner;
• Bleach;
• Disinfectant;
• Multi-purpose cleaner;
• Cleaning sprays;
• Many cleaning accessories.

If a bottle of cleaning product has a VAT-inclusive retail price of £12, for example, the VAT element of that £12 at the 20 percent rate is £2.

This is because £10 is the price before VAT and £2 is the VAT. Do not calculate the VAT contained in a VAT-inclusive £12 price by simply taking 20 percent of £12.

Is VAT Charged on Cleaning Services?

Cleaning services are normally standard-rated for VAT. That can include services such as:

• Domestic cleaning;
• Office cleaning;
• Commercial cleaning;
• Carpet cleaning;
• Window cleaning;
• End-of-tenancy cleaning;
• Industrial cleaning;
• Regular janitorial services.

But whether VAT actually appears on your customer’s bill depends on whether the cleaning business is VAT registered.

Example

Suppose a VAT-registered commercial cleaning company charges £1,000 for a standard-rated cleaning job. Its invoice might look like this:

The £200 is VAT collected by the business rather than additional sales revenue belonging entirely to the cleaning company.

When Does a Cleaning Business Have to Register for VAT?

As of 2026, a UK business generally needs to register for VAT when its VAT-taxable turnover goes over £90,000.

This is based on taxable turnover rather than profit. For example, suppose your cleaning company produces:

• £100,000 in annual taxable sales;
• £25,000 in wages and other costs;
• £10,000 in cleaning materials;
• £15,000 in other expenses.

You cannot argue that the business made only £50,000 after expenses and therefore falls below the VAT threshold.

The VAT registration test is based on taxable turnover, not the profit remaining after costs.

You should also monitor turnover on a rolling basis rather than assuming that VAT registration is determined only once at the end of your accounting year.

Can a Cleaning Business Register for VAT Below the Threshold?

Yes. A business can choose to register voluntarily even when its taxable turnover has not exceeded the compulsory registration threshold.

Whether this makes commercial sense depends on your customers and expenses.

If Most of Your Customers Are VAT-Registered Businesses

Voluntary registration may be less of a competitive disadvantage because qualifying business customers may be able to recover the VAT you charge them.

If Most of Your Customers Are Households

VAT registration can be more noticeable. A household customer generally cannot reclaim the VAT you add to the cleaning bill. You may consequently have to decide whether to:

• Increase the final price;
• Absorb some of the VAT within your existing price;
• Accept a lower margin;
• Use a combination of these approaches.

Can a Cleaning Company Reclaim VAT on Cleaning Products?

A VAT-registered cleaning company can generally reclaim VAT on qualifying purchases used for its taxable business activities, subject to the normal VAT rules.

For example, that could include VAT paid on qualifying:

• Cleaning chemicals;
• Equipment;
• Office supplies;
• Professional services;
• Other genuine business purchases.

Suppose your VAT-registered cleaning company buys £600 worth of qualifying cleaning supplies including £100 VAT.

If those supplies are used for your taxable cleaning business and the normal reclaim conditions are satisfied, the £100 may normally be treated as input VAT.

This is one of the reasons VAT works differently for businesses and ordinary household consumers.

A household customer buying the same cleaning product normally bears the VAT as part of the final price.

Is There a Special VAT Rule for Builders’ Cleans?

Yes, but this exception is much narrower than simply saying that construction cleaning is VAT free.

Under the construction VAT rules, certain services supplied closely in connection with the construction of a qualifying new building can qualify for the same zero rating as the qualifying construction work.

HMRC specifically recognises certain site-clearance and builders’ clean services as potentially closely connected with construction.

For the treatment to apply, the circumstances must satisfy the relevant construction VAT conditions.

For example, a builders’ clean forming part of constructing qualifying new homes may be capable of being zero-rated.

But that does not mean every cleaning service performed anywhere on a construction site is zero-rated. For example, cleaning site offices is normally standard-rated.

Cleaning performed after the qualifying construction has been completed can also fall outside the zero-rating provisions.

Are Cleaning Materials Used During a Cleaning Service Also Standard-Rated?

In an ordinary cleaning contract, the cleaning service and materials supplied as part of that service are generally dealt with under the normal VAT rules.

A cleaning company should not assume that items such as:

• Cleaning fluids;
• Paper products;
• Soap;
• Consumables;

become VAT free simply because they are supplied during a cleaning job.

The special treatment of certain builders’ cleans is based on the construction VAT rules rather than on cleaning products themselves being zero-rated.

What Happened to VAT on Cleaning Products During COVID-19?

There is some outdated information online suggesting that ordinary cleaning products became zero-rated during the COVID-19 pandemic.

That is misleading. The UK temporarily introduced a zero rate of VAT for specified personal protective equipment used for protection against coronavirus.

The temporary relief ran from 1 May 2020 to 31 October 2020. It covered specified PPE such as certain:

• Disposable gloves;
• Disposable aprons;
• Protective gowns;
• Surgical masks;
• Respirators;
• Eye and face protection.

It was not a general zero rate for ordinary household cleaning products such as laundry detergent, washing-up liquid and general-purpose cleaners.

The separate temporary VAT reductions introduced for hospitality and tourism during the pandemic also did not turn household cleaning products into reduced-rated goods.

What Are the Main VAT Rates in the UK?

The UK VAT system uses several different treatments.

Zero-Rated and VAT-Exempt Are Not the Same Thing

This distinction is important for businesses. A zero-rated product is still a taxable supply, but VAT is charged at 0 percent.

An exempt supply is different because it is exempt from VAT. This difference can affect:

• VAT registration;
• Taxable turnover;
• Whether input VAT can be recovered.

Do not use “zero-rated” and “VAT exempt” interchangeably when doing your business accounts.

Are Period Products Still Subject to VAT?

No. This is another outdated example that should no longer be used to explain supposedly strange UK VAT rules.

Qualifying women’s sanitary products have been zero-rated since 1 January 2021.

Qualifying reusable period underwear also became zero-rated from 1 January 2024.

Do You Save VAT by Buying Cleaning Products in Bulk?

Not in the way this is sometimes described. Buying in bulk does not normally change a standard-rated cleaning product from 20 percent VAT to a lower VAT rate.

If the retailer gives you a lower price, however, you pay VAT on that lower taxable selling price. For example:

You saved money because the retailer reduced the underlying price. The VAT rate remained 20 percent in both examples.

7 Ways to Spend Less on Cleaning Products

You cannot normally choose a lower VAT rate for a standard-rated cleaning product. But you can reduce the total amount you spend.

1. Compare Unit Prices

Do not compare cleaning products based only on the price printed on the shelf. Compare:

• Price per litre;
• Price per kilogram;
• Number of washes;
• Amount of usable concentrate.

A £6 bottle is not cheaper than a £10 bottle if you need three times as much product for each cleaning job.

2. Buy in Bulk When the Unit Cost Is Lower

Bulk buying can reduce the price you pay per unit, particularly for products you use regularly.

But do not buy ten bottles merely because the package says “bulk.” Calculate the actual unit cost.

You should also have suitable storage and avoid purchasing more product than you can reasonably use.

3. Consider Own-Brand Products

Premium branding does not automatically mean a product will perform significantly better for every cleaning job.

Compare supermarket and retailer own-brand products with more expensive alternatives.

For routine household cleaning, a less expensive product may be perfectly adequate.

4. Use Multi-Purpose Products Where Appropriate

You may not need a separate bottle for every surface in your home. A suitable multi-purpose cleaner can sometimes replace several specialist products.

But always follow the manufacturer’s directions and check that the product is suitable for the surface you intend to clean.

5. Buy Concentrated or Refill Products

Concentrates can reduce the amount of packaging and product you need to purchase, provided you dilute them correctly.

Some brands also sell refill packs that cost less than buying a new spray bottle each time.

Compare the cost per usable litre rather than simply comparing package prices.

6. Use Reusable Cleaning Tools

Items such as washable cleaning cloths and reusable mop heads can reduce repeated spending on disposable cleaning products.

Wash and dry reusable items correctly between uses to keep them hygienic.

7. Store Cleaning Products Properly

Follow the storage instructions on the label. Keep cleaning chemicals:

• Properly closed;
• In their original containers;
• Away from children and pets;
• Away from inappropriate heat or sunlight;
• Separate where required by the manufacturer’s instructions.

Do not transfer cleaning chemicals into drinks bottles or other containers that could cause somebody to mistake them for food or drink.

Should You Make Your Own Cleaning Products to Save Money?

Simple household cleaning methods can sometimes reduce costs, but be cautious about online recipes that encourage you to mix chemicals.

Never assume two cleaning substances are safe to combine simply because each product is safe when used separately.

In particular, do not mix household bleach with other cleaning chemicals unless the manufacturer specifically says the combination is safe.

If you use commercial cleaning products, follow the label instructions rather than attempting to create stronger mixtures yourself.

VAT on Cleaning Products vs. Cleaning Services