VAT pre registration services,does subsistence count as service?

Can you please confirm yes or no if a trading company that becomes VAT registered can reclaim VAT back on subsistence (a quick deal in a restaurant) as part of the pre-registration services 6 months prior to registration? The business in question trade does not relate to food/ restaurants etc.

Hi, You would not be able to reclaim VAT on subsistence costs as the services /goods would have been used up before the registration date. Please see the guidelines below: VAT guide (VAT Notice 700) Section 11 Thank you

Hi,

You would not be able to reclaim VAT on subsistence costs as the services /goods would have been used up before the registration date.

Please see the guidelines below:

VAT guide (VAT Notice 700) Section 11

Thank you