VATLP23930 | Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: what if the property is not used?

A property that is not used for making taxable supplies is not used for eligible purposes.

However, where a person intends to use a property for a particular purpose but there is no use of the property in the prescribed accounting period in which the grant is made, the legislation provides that the person can be treated as if they are already using it for that purpose, (see paragraph 16(8) of Schedule 10).

This will cover situations where there is a building with unoccupied or unlet space (voids).