Generally, the reason for opting to tax is to recover input tax (¶35-010; ¶35-050; ¶35-070; ¶35-095).

The disadvantages of opting for buyer/tenant are listed at ¶35-110.

The advantages of opting for sellers of commercial buildings and land are listed at ¶35-120.

Opting to tax may increase a liability to stamp duty land tax (SDLT) (¶37-400).

The option only applies to commercial properties and not, e.g. dwellings (¶35-025).

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