National's transport spokesman has labelled Auckland Light Rail's commercial building purchase 'shocking'.

Auckland Light Rail has signed a $33 million contract to buy the Kiwi Bacon Building, located on New North Road.

That's despite National vowing to scrap the $14.6-billion-dollar project if elected next month.

Simeon Brown says the Government has had six years to deliver and hasn't presented a business case to purchase the building.

"The Government hasn't got a business case, they haven't got a route- yet they've decided to spend $33 million on a commercial property. This is absolutely unbelievable." 

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