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.