VCONST05400 - Zero-rating the conversion of non-residential buildings for relevant housing associations: are the services made 鈥榠n the course of converting the building鈥�
The guidance at VCONST02500 explains when services are supplied 鈥榠n the course of constructing a building鈥�.
Similar conditions exist for a service to be supplied 鈥榠n the course of converting a building鈥� - the works must directly relate to the conversion itself or be closely connected to it.