Input VAT and property formerly used for trade

[Nonimous]

New client owns a building from which they used to trade. They now let it but have not yet opted to tax

They have also made substantial repairs and, because they did not realise they needed to opt to tax the building once they were letting it if they wanted the VAT back, they have reclaimed the input VAT

I am aware that options cannot be backdated. However, if repairs were made before the tenancy agreement began (or was signed) might the input tax be reclaimable on the basis that the property belonged to the client and might yet be used directly in its business?

[les35]

The input tax might be reclaimable. But you would be advised to find a specialist to help you with this.

[AdamS93]

Unlikely in my opinion.

To reclaim input VAT, there must be an intention to make taxable supplies.

The only hope you have is the de-minimis rules if the business is partially exempt.