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post #10 of (permalink) Old 28th November 2007
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MOT fees are neither zero rated or exempt supplies but are outside the scope of VAT provided that the statutory fee is not exceeded.

If another garage arranges for an MOT and the charge does not exceed the statutory fee then that is treated as a disbursement & is similarly not within the scope of VAT.

As the supply is outside the scope of VAT, the transaction should not appear as either an input or an output on any registered traders VAT return.

............well, you asked :-)
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