Reduced-rating the renovation or alteration of empty residential premises: qualifying services: works to garages
The following works to garages can be reduced-rated:
- the renovation of a garage
- the construction of a garage
- the conversion of a building into a garage
provided the work is:
- carried out at the same time as the renovation or alteration of the premises concerned
- the garage is intended to be occupied with the renovated or altered premises.