Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
, see all updates

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)

or

it includes

  • any garage works related to the conversion (VCONST06400)

and

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