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If one is conducting a conversion that involves erecting a new garage alongside a conversion, do the rules in VAT Notice 708 Section 3 (zero-rating new construction) or Section 7 (reduced-rating conversion) apply? Section 7.6.1 specifically calls out reduced-rating a newly-constructed garage, in the context of a conversion. Section 3.2.1 specifically calls out constructing or converting a new garage when it is constructed or converted at the same time as a dwelling: If VAT treatment is on a per-building basis, why would anyone choose to go down the reduced-rated route? The conditions in 7.6.1 and 3.2.1 seem completely equivalent to me.