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VAT registration on MOT garage -outside the scope?

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Hi All,

Because MOT's are outside the scope of VAT, if 99% of its turnover comes from MOT's is the company allowed to register for VAT? Every now and then it does a small amount of work like replacing tyres, welding etc.

Apologies if it is a silly question. I have tried researching but am getting very vague answers because most garages carry out service/repair work AND MOT's but this garage is pretty much all MOT's.

Thanks in advance for your help.


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By mrme89
25th Apr 2018 10:12

Sch 1 VATA 1994 - paras 10(1) to 10(4)

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By Les Howard
25th Apr 2018 22:10

You are in business because of servicing work, so you can choose to register. If you are an appointed MOT station, the test fee is outside the scope of VAT.

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