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Converting free standing garage to self contained flat

Calahonda52 · 2025-05-23 11:55:48

neighbour planning to convert the upstairs over a garage to a self contained flat. I don't have an issue with it, they asked me What taxation issues occur? , one that came to mind is a possible impact on CGT exemption for PPR. Thanks as always

23-05-2025 12:55PM

#1

Calahonda52

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neighbour planning to convert the upstairs over a garage to a self contained flat.
I don't have an issue with it, they asked me
What taxation issues occur? , one that came to mind is a possible impact on CGT exemption for PPR.
Thanks as always

“I can’t pay my staff or mortgage with instagram likes”.

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Comments

#2 14-06-2025 07:35PM

dennyk

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Converting part of a detached garage to a flat in and of itself has no tax consequences. Renting out said flat would attract income tax (which wouldn't be eligible for Rent-a-Room relief, since the garage is not attached to the main house) and may affect their PPR relief, since it would be a portion of the property that is being used for business purposes (as a self-contained residential rental property) and not as their PPR.

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