Posted by Peter Warman on June 10, 2005, 8:27 am, in reply to "M.O.T & V.A.T"
I think the point that Peter is trying to make is that the MOT certs come in BOOK form so a MOT test certificate is not subject to vat, the same as a magazine etc
But once the computerization is up and running, you will only be issued with a receipt, will customs and excise now class the test as a vatable item. So an MOT to anyone will be £42:00 plus vat
As Independents we then charge vat on the certificate and labour charge for taking