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HMRC internal manual

VAT Construction

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.