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.