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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
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Reduced-rating the conversion of premises to a different residential use: qualifying services: access, parking spaces and driveways

Work within the immediate site of building in connection with access to the building is reduced-rated. This includes new paths and drives serving garages and car parking spaces as well as works to existing paths, and so on.

However, works in respect of parking bays away from the immediate site of the building, such as in front of the immediate site or on another site, are not works within the immediate site and are not reduced-rated.