A loft conversion is the process of transforming an empty attic space into a functional room, typically used as a bedroom, office space, a gym, or storage space. Loft conversions are one of the most popular forms of home improvement in the United Kingdom as a result of their numerous perceived benefits. The installation of a loft conversion is a complicated process, and whilst it may be possible to attempt a ‘DIY’ loft conversion, the large amount of work involved often results in many people choosing to contract a specialist loft conversion company to undertake the task.

Another type of loft conversion is converting non-residential spaces (most commonly warehouses, docks, former factories or water towers) into habitable homes. This form of loft conversion has its origins in the US. This form of loft first became popular in the SoHo section of New York City during the 1960s. Artist created living spaces on the upper levels of obsolete industrial buildings, sometimes located in the heart of the city. In the pioneering period of lofts, most SoHo buildings were not zoned as residential and the lofts were being used illegally as living space. In 1971, New York City legalized the residential use of space in SoHo, and loft living became popular throughout the neighborhood. Loft living spread to other previously industrial Manhattan neighborhoods including TriBeCa, Chelsea and Greenwich Village.