Posted by Steve Nicholas on June 10, 2005, 8:01 am, in reply to "Re: M.O.T & V.A.T"
When I asked for clarification from my VAT office on this they were not quite sure and then confirmed that VAT should be charged only on the difference.
I avoid the issue by charging my customers the trade price and avoiding the query as to why I have "added a bit on".
I charge a full hour for taking a car for MOT test, and I usually collect and deliver most vehicles I work on. (Which, incidentally , makes organising some days a logoistical nightmare).