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HMRC internal manual

VAT Construction

Reduced-rating the conversion of premises to a different residential use: what ‘a qualifying conversion’ means

A conversion is a qualifying conversion when it is:

  • a changed number of dwellings conversion (VCONST06250)
  • a house in multiple occupation conversion (VCONST06300)


it includes

  • any garage works related to the conversion (VCONST06400)


  • statutory planning consent or building control approval needed for the conversion has been granted (VCONST06450).