Hi Richard

I had a call from our VAT office about 3 months ago, they were particularly interested in how we handle MOT's and what we charged

I explained that i get charged £42:00 trade for MOT's and i pass this onto my customers (no vat) at the same price. I charge separately for checking over and taking for the test. On the invoice the labour is charged plus vat, the MOT is vat free

So if you charge your customer the same trade price for the MOT certificate with no VAT, your ok

If you make a profit on the MOT certificate ie: you pay £42:00 and charge them £52:00 and don't declare the VAT on the FULL £52:00 then your in trouble

Peter