There would be an ability to recover input tax prior to registration if you are a partially exempt business.
However the input tax would need to be calculated along the lines of a partial exemption calculation for input tax incurred prior to registration.
The guidance states:
The amount of tax that can be recovered is the amount that would have been deductible had the business been registered at the time the tax was incurred.
You should consider partial exemption and non-business restrictions when you calculate the amount of tax to claim.
Please note that the partial exemption de minimis limit does not apply to VAT incurred pre-registration.
Please see guidance below:
How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111