Home office use. Daycare was temporarily on pause due to COVID, but business still exists. Do children have to be present to make it "in use"?

[mgregory0604]

During this COVID time, the home was still prepared for children.

[JohnB5677]

No, Under these COVID conditions as well as in general you do not have to have children present for it to remain a business.   Although your income may be limited, or there may not be any at all, you can still continue to take expenses in the business provided the space has not been re-purposed to something else.