VATLP23910 - Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: introduction
For someone to be in occupation of a building for eligible purposes, they must be occupying it 鈥榳holly鈥� or 鈥榮ubstantially wholly鈥� for making taxable supplies, or other supplies which entitle them to credit for their input tax (paragraphs 15(2)(b) and 16(3) of Schedule 10, VATA94).