Supply of property

What does 'occupied' mean for VAT and property?

A property is occupied when it is fully in use. 'Use' being one for which planning permission for the development of the property had been granted. It is essential to note that this use is a physical, practical use and not a purely economic or legal occupation. The two-year rule for second and subsequent supplies of a property begins on the date of occupation following completion.

Next: When is the supply of a property exempt?