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Buying energy-efficient windows in Britain means buying a number, and there are two numbers you are allowed to buy. Approved Document L Volume 1 sets a maximum U-value for a replacement window, and it also lets you satisfy the same standard with a Window Energy Rating band instead. Knowing that both routes exist, and which one your quotation is using, is most of what separates an informed buyer from a persuaded one.

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The standards themselves are not high hurdles for a modern product, which is why the interesting questions are elsewhere: what happens when a period property cannot meet them, what happens when acoustic or security glass forces a thicker pane, and what happens when you enlarge the opening rather than replace like for like. Approved Document L has a specific answer to each, and they are the parts installers least often raise.

The money is the last piece, and it disappoints people. Glazing is deliberately excluded from the zero rate of VAT that covers insulation and heat pumps. There is no window-specific grant of the kind that exists for insulation. Energy-efficient windows are bought out of the household's own pocket, which makes the specification worth getting right the first time.

Table 4.2: the U-value, and the Window Energy Rating alternative

Approved Document L Volume 1 sets limiting U-values for new fabric elements in existing dwellings in Table 4.2, and windows appear there with two ways of meeting the standard: a maximum U-value of 1.4 W/(m²·K), or a Window Energy Rating of Band B as a minimum. Doors are split by how much glass they carry. A door with more than 60 per cent of its internal face glazed must meet 1.4 W/(m²·K) or a Doorset Energy Rating of Band C minimum; other doors must meet 1.4 W/(m²·K) or a Doorset Energy Rating of Band B minimum. Rooflights sit separately at 2.2 W/(m²·K).

The two routes are genuinely alternative, and they measure different things: a U-value counts heat leaving, while an energy rating nets solar gain off against it, which is why a window can pass on one route and not the other. The document notes that the methods for calculating Window Energy Rating and Doorset Energy Rating are set out in the Glass and Glazing Federation's Glazing Manual Data Sheet 2.3. It adds that building control bodies may accept a Window Energy Rating or Doorset Energy Rating as evidence of compliance where it comes from a certification scheme providing a quality assured process and a supporting audit trail from calculating the performance of the window through to the window being installed.

One footnote deserves more attention than it gets. Table 4.2 notes that if other performance requirements — it names wind load, safety, security or acoustic attenuation — require thicker glass to be used, an equivalent window unit with standard 6mm glazing should be shown to meet the required standard. So specifying acoustic glass for a window on a main road, or heavier security glazing on a vulnerable elevation, does not force you to fail the energy standard. The comparison is made against an equivalent unit with standard glazing.

Period and listed properties: paragraph 4.10 is the relief

Britain's housing stock is old enough that a blanket standard would be unworkable, and Approved Document L says so. Paragraph 4.10 provides that if windows or fully glazed external pedestrian doors cannot meet the requirements of Table 4.2 because of the need to maintain the character of the building, one of two things should be met instead: the fittings should not exceed a centre pane U-value of 1.2 W/(m²·K), or single glazing should be supplemented with low-emissivity secondary glazing.

Read that carefully, because the two limbs point in opposite directions. The first is a slim-profile route, where a very thin sealed unit in a traditional frame is judged on the centre of the pane rather than on the whole window, which is how heritage glazing can pass at all. The second sanctions secondary glazing outright: keeping the historic window and adding a low-emissivity inner layer is not a compromise the document tolerates, it is a compliance route it names.

That matters for anyone advised that a listed building must simply lose its windows. Listed building consent is a separate regime from the Building Regulations and is often the binding constraint, and where consent will not permit replacement, paragraph 4.10 gives the energy side a workable answer. Get the conservation officer's view and the building control route settled together, rather than letting a glazing salesman decide both.

The 25 per cent rule when you enlarge or add a window

Replacing like for like and creating something new are treated differently, and the rule that catches people sits in paragraph 10.5. If a window is enlarged or a new one is created, either the area of windows, roof windows, rooflights and doors should not exceed 25 per cent of the total floor area of the dwelling, or, if it does exceed 25 per cent, compensating measures should be taken to improve the energy efficiency of the dwelling.

This is a whole-house calculation, not a room one, and it is cumulative. A house that has already gained bifolds across the back, a large rooflight over a kitchen and a glazed side return can be close to the threshold before anyone thinks to measure. It does not prohibit more glass — compensating measures are an accepted answer — but it converts what looked like a window order into a conversation with building control about insulation or heating elsewhere in the house.

It also explains an odd asymmetry homeowners notice. Swapping an existing window for a better one of the same size engages only Table 4.2. Making the opening bigger engages Table 4.2, paragraph 10.5, and the structural requirements for the new opening. If a quotation for a larger window says nothing about any of this, that is a sign the installer is treating a new opening as a straight replacement.

What actually moves the number

  • The number of panes and the cavity: a sealed unit's performance depends on the gap as much as the glass, and an over-thin or over-wide cavity both underperform.
  • Low-emissivity coatings: a microscopically thin coating on an internal face of the unit, which does most of the work in a modern window and is invisible in use.
  • Cavity fill: argon or another inert gas in place of air, cheap to specify and easy for a quotation to omit.
  • Warm-edge spacers: the strip around the perimeter of the unit, where a metal spacer creates the cold line that shows as condensation at the edge of the glass.
  • The frame material and its thermal breaks: the frame is a large proportion of a small window, which is why the same glass in a different frame gives a different whole-window figure.
  • Whole-window versus centre-pane figures: a centre pane number always flatters the product, and Table 4.2 is a whole-unit standard except in the heritage case of paragraph 4.10.
  • Installation: Approved Document L expects units to be draught-proofed and insulated cavity closers to be installed where appropriate, and a well-specified window fitted badly will not deliver its rating.

VAT and funding: why glazing is treated differently from insulation

The zero rate of VAT on energy-saving materials is the scheme people most often assume covers windows. It does not. HMRC's VAT Notice 708/6 lists the qualifying items — insulation, draught stripping, controls for central heating and hot water systems, solar panels, wind and water turbines, ground, air and water source heat pumps, micro combined heat and power units, wood-fuelled boilers, and, from February 2024, batteries for storing energy converted from electricity and smart diverters.

Glazing is then excluded in terms. The notice states that the installation of all other energy-efficient products, naming secondary or double glazing and low-emissivity glass among them, is standard-rated. So a quotation for energy-efficient windows carries VAT at the standard rate, while a quotation for loft or cavity insulation on the same house does not. The zero rate runs from 1 May 2023 to 31 March 2027, after which the qualifying items revert to the reduced rate of 5 per cent — worth knowing if you are sequencing insulation and glazing work.

Draught stripping is the one adjacent item on the qualifying list, which is a useful reminder of where the cheap wins are. Sealing an existing window well costs a fraction of replacing it and sits inside the zero rate; replacing the window does not. On a period house where paragraph 4.10 already sanctions secondary glazing, the combination of draught stripping and secondary glazing is frequently both the cheaper and the more consent-friendly route.

Reading a quotation: the questions that separate products

  • Which route is being claimed — a whole-window U-value, or a Window Energy Rating band — and is the figure for the whole window or the centre pane?
  • If an energy rating is quoted, which certification scheme issued it, given that building control bodies look for a quality assured process with an audit trail through to installation.
  • For doors, whether the quotation has applied the right line: more than 60 per cent of the internal face glazed is a different standard from other doors.
  • Whether acoustic or security glass has been specified, and whether the comparison against an equivalent 6mm-glazed unit has been made rather than the standard simply being missed.
  • Whether the opening is changing size at all, which pulls in the 25 per cent whole-house area test and the structural work for a new opening.
  • What is being done at the perimeter — draught-proofing and insulated cavity closers — rather than only what the unit is made of.
  • Whether the quotation assumes standard-rated VAT, since a supplier who has priced glazing at the zero rate has made an error you will eventually pay for.

The 2026 edition is published but not yet in force

GOV.UK currently publishes two generations of Approved Document L side by side, and it is easy to quote the wrong one. The edition in force is the 2021 edition incorporating 2023 amendments, which came into effect on 15 June 2022 and contains the Table 4.2 figures above. Alongside it sits a 2026 edition, published as guidance for buildings subject to the 2026 standards, which is not yet in force.

For anyone buying windows today, the practical consequence is that the standard your installer must meet is the 2021 edition, and a quotation citing the 2026 document is either forward-looking or confused. It is worth asking which the figures come from, particularly where an installer is presenting a product as exceeding requirements.

It also affects how long a specification stays current. GOV.UK sets out transitional arrangements in the usual form — the changes did not apply where a building notice or initial notice had been given, or full plans deposited, before a cut-off date, provided the work started within a further period. If your project is likely to straddle a change, settle in writing with the installer which edition the job is being designed and certified against.

Energy-Efficient Windows: frequently asked questions

What U-value do replacement windows have to meet in England?

Table 4.2 of Approved Document L Volume 1 gives a maximum of 1.4 W/(m²·K) for a window, or a Window Energy Rating of Band B as a minimum. Doors with more than 60 per cent of the internal face glazed need 1.4 or a Doorset Energy Rating Band C; other doors need 1.4 or Doorset Energy Rating Band B.

Is a Window Energy Rating as good as a U-value for compliance?

They are alternatives in Table 4.2, so either satisfies the standard. Approved Document L adds that building control bodies may accept an energy rating as evidence of compliance where it comes from a certification scheme with a quality assured process and an audit trail from calculation through to installation.

Do I pay VAT on energy-efficient windows?

Yes, at the standard rate. VAT Notice 708/6 lists the energy-saving materials that qualify for the zero rate — insulation, draught stripping, heat pumps, solar panels and others — and states that other energy-efficient products, naming secondary or double glazing and low-emissivity glass, are standard-rated.

My house is listed and I cannot replace the windows. What are my options?

Paragraph 4.10 of Approved Document L covers exactly this. Where windows cannot meet Table 4.2 because of the need to maintain the character of the building, they should either not exceed a centre pane U-value of 1.2 W/(m²·K), or single glazing should be supplemented with low-emissivity secondary glazing. Listed building consent is a separate question to settle with the conservation officer.

I want bigger windows, not just better ones. Does that change anything?

Yes. Paragraph 10.5 applies where a window is enlarged or created: the total area of windows, roof windows, rooflights and doors should not exceed 25 per cent of the dwelling's total floor area, or compensating measures should improve the energy efficiency of the dwelling. Forming the opening is also structural work.

Will acoustic glass for a noisy road stop my windows meeting the standard?

No. A note to Table 4.2 provides that where other performance requirements such as wind load, safety, security or acoustic attenuation require thicker glass, an equivalent window unit with standard 6mm glazing should be shown to meet the required standard. The comparison is made against the equivalent standard unit.

Sources

  1. Approved Document L, Conservation of fuel and power, Volume 1: Dwellings (2021 edition incorporating 2023 amendments)
  2. VAT Notice 708/6: energy-saving materials and heating equipment
  3. Planning Portal: building regulations for doors and windows

Written by the LokalMatch editorial team. Last reviewed 21 September 2026. How we write and check our guides

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What affects the cost of energy-efficient window

Prices depend on the details of your project. We only publish price ranges when they’re backed by real LokalMatch quote data or reliable sources. Until then, here’s what usually changes the price:

  • Number, size and style of windows or doors
  • Frame material and glass options
  • Full-frame replacement or insert
  • Repairs to rotted framing or sills
  • Interior and exterior trim and capping
  • Access, including upper floors

How to compare window installers before you hire

  • Look for an installer who measures on site and explains how the new window or door will be sealed and flashed.
  • Ask whether the quote is for a full-frame replacement or an insert, and why they recommend it.
  • Compare quotes on the same product type, glass options, installation method and interior and exterior trim.
  • Ask who handles warranty issues: the installer, the manufacturer or both.
  • For garage doors, choose a technician trained on springs and openers, since that work can be dangerous.

Questions to ask window installers before you hire

  • Will you replace the full frame or install an insert, and what's the difference for my home?
  • How will you insulate and seal around the new units?
  • Is interior and exterior trim included in the price?
  • What does the manufacturer's warranty cover, and what does your installation warranty cover?
  • How long will it take for the products to arrive once I order?
  • Will your own crew do the installation?

When to call a pro for energy-efficient window

  • Drafts, condensation or fog between the panes
  • Windows or doors that stick, won't lock or let water in
  • A garage door that's off track or has a broken spring: don't try to force it, and call a garage door technician.

Energy-efficient window permits and local rules

Some energy-efficient window work needs a permit or has to meet local bylaws. Rules vary by municipality, so ask your pro whether a permit is needed and who will apply for it — and check with your city or town if you’re unsure.

Permits and licensing

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