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HMRC internal manual

VAT Construction

Reduced-rating the conversion of premises to a different residential use: garages

A qualifying conversion includes the construction, or conversion, of a non-residential building (or part of a non-residential building) to a garage, provided:

  • the work is carried out at the same time as one of the qualifying conversions described in VCONST06250, VCONST06300 or VCONST06350 
  • the garage is intended for use with the dwelling or premises intended for use for a relevant residential purpose.

VCONST06540 provides guidance on parking spaces and driveways.