SolvedVCONST05400 | Zero-rating the conversion of non-residential buildings for relevant housing associations: are the services made ‘in the course of converting the building’
From HM Revenue & Customs · VAT Construction
The guidance at VCONST02500 explains when services are supplied ‘in the course of constructing a building’.
Similar conditions exist for a service to be supplied ‘in the course of converting a building’ - the works must directly relate to the conversion itself or be closely connected to it.