VCONST07640 | 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

or

• 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.