trade vet 704 Posted April 14, 2018 Out of interest (or not) make sure you are being correctly invoiced for MOT tests.We had been subcontracting MOT’s and PDI’s and a typical bill was for an MOT,oil change and filter,cambelt etc at £x + vat.It was several years later when we realised we had been paying vat on MOT tests which are zero rated.I think we were paying £35 for the MOT’s and we had overpaid a lot of VAT.We tried to reclaim the VAT but we just gave up after being passed around various HMRC offices...So just in case,make sure you are being correctly invoiced as MOT tests carried out direct to you from a testing station are zero rated. Share this post Link to post Share on other sites
Tom 164 Posted April 14, 2018 If your garage uses another garage for MOT's they are legally entitled to charge you VAT. Share this post Link to post Share on other sites
trade vet 704 Posted April 14, 2018 1 hour ago, Tom said: If your garage uses another garage for MOT's they are legally entitled to charge you VAT. Yes ,in that case MOT’s are not exempt from VAT Share this post Link to post Share on other sites