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HMRC internal manual

VAT Construction

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HM Revenue & Customs
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Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises’ means: garages

Certain works to garages and the immediate site of the premises are also allowed so long as the works are carried out at the same time as the renovation and alteration, and the garage is intended to be occupied with the premises (VCONST07640).