1 If you book your car in to an approved MOT test centre (such as Leeds Road Garage) you will not be charged VAT on the test, provided the amount does not exceed the statutory maximum which is currently £54.85. We charge £40.
2 If you book your car in to an "unapproved" garage the MOT test is not subject to VAT if that garage charges you the same fee paid to the test centre, and this is shown separately on the invoice.
3 If you book your car in to an "unapproved" garage and they charge their own fee for the MOT test in consideration of the garage service for arranging and driving to/from the MOT centre, then VAT at the standard rate of 20% applies.
So, if you book direct with Leeds Road Garage you will pay £40 for a fair test and no re-test fee if the car is returned within 10 working days.
If you book through a third party to bring to Leeds Road Garage and your garage charges you £45 for the test, with VAT this would cost you £54
NO BRAINER - BOOK DIRECT