Composite panel roofing trays are widely used as they provide a roofing solution that incorporates thermal-acoustic insulation without sacrificing aesthetic appeal. They are frequently used as ceilings with exposed structures.

The most common types of insulation are polystyrene, polyisocyanurate, mineral wool (also known as rockwool) and fiberglass (see Insulation).

Composite panel (or sandwich-type) roofing trays allow for wider spacing between rafters and frequent traffic.