The special tax relief for flats over shops comes to an end on 5 April 2013. It may be renewed in next weeks budget but if the work is contacted for before 5 April, it can be claimed.
The main conditions to obtain relief are:
1. Maximum number of storeys- 4;
2. The flats must have been unoccupied or just used for storage for at least a year before conversion work starts;
3. The flats must be l…