VCONST08240 - Zero-rating the ‘approved alteration� of a ‘protected building�: is the work to a ‘protected building�: garages

A ‘protected building� is a single building, with the single exception of a garage which can be in a separate building.

The law allows a garage to form part of a building designed to remain as or become a dwelling when it is occupied together with the dwelling and is either:

  • constructed at the same time as the dwelling

or

  • where the building has been substantially reconstructed, at the same time as that reconstruction.

Where a garage qualifies as part of the dwelling, it can take the form of a separate building or be part of the same building as the dwelling.

It is not necessary for the garage to have been constructed as a garage (that is as an enclosure for the storage of motor vehicles). It can also have been constructed as something different, for example a barn. Provided the enclosure is in use as a garage before the alteration (or reconstruction) and continues to be in use afterwards, and meets the remaining conditions stated above, it qualifies as part of the ‘protected building�.

This interpretation of garage is supported by Grange Builders (Quainton) (VTD 18905), where it was held that:

…the word ‘garage� connotes only a building or shed for the storage of one or more motor vehicles �.There is no additional requirement that the garage must have been constructed as a garage, or that it must have been designed as a garage or have been a dedicated garage at the time of its construction. It is enough if it was built at the same time as the building designed to remain as or become a dwelling together with which it is to be occupied

VCONST08600 provides guidance on the construction of buildings within the curtilage of a protected building.