I have always charged the MOT fee at the cost to me, shown separately on the invoice.

The original wording of the VAT guide implied that you would only have to charge VAT on any extra amount you charged - seems to me they have now moved the goalposts.

I did not feel inclined to show my customers what I was making on the MOT charge so decided this was the best way. I charge labour for inspection and arranging the test and charge VAT on that.

Regards,

Steve