Hi lads,
I pay full price for MOT and charge customer the same with no vat on it.
I charge for checking and taking which does have Vat @ 17.5%.
About a couple of years ago I changed to the flat rate scheme, that is I pay over to the vat man 7.5% on all takings so that includes the mots.
This scheme works ok when you are selling stuff but its not so good when you are buying tools(just bought pico scope and a new laptop}but if you spend over 2000 on one item you can claim the full vat.
On the whole I make some dosh out of this.
This must add to all the confusion over vat on mots.
Maybe I'm doing it all wrong and they will come and lock me up, like most things in this trade it is all to easy too get caught for just trying to do my job.