VCONST06200 | Reduced-rating the conversion of premises to a different residential use: what ‘a qualifying conversion’ means

A conversion is a qualifying conversion when it is:

• a changed number of dwellings conversion (VCONST06250)

• a house in multiple occupation conversion (VCONST06300)

or

• a special residential conversion (VCONST06350)

it includes

• any garage works related to the conversion (VCONST06400)

and

• statutory planning consent or building control approval needed for the conversion has been granted (VCONST06450).