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HMRC internal manual

VAT Construction

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HM Revenue & Customs
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Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: conversion to a garage

If, as part of a qualifying conversion, a garage is created that will be occupied with a new dwelling, its liability is determined by Schedule 8, Group 5, Note 3 (VCONST02380).