VCONST06400 | Reduced-rating the conversion of premises to a different residential use: garages

A qualifying conversion includes the construction, or conversion, of a non-residential building (or part of a non-residential building) to a garage, provided:

• the work is carried out at the same time as one of the qualifying conversions described in VCONST06250, VCONST06300 or VCONST06350

• the garage is intended for use with the dwelling or premises intended for use for a relevant residential purpose.

VCONST06540 provides guidance on parking spaces and driveways.