Is There VAT on MOT Test Fees in the UK?

MOT test fees are exempt from VAT in the UK, but additional repairs and services may include VAT. Learn what’s taxed and how to check your MOT invoice.

If you're due for an MOT and budgeting for the cost, you might wonder whether VAT`

What Is an MOT Test?               

An MOT (Ministry of Transport) test is a compulsory annual check for most vehicles over three years old in the UK. It ensures the vehicle meets minimum road safety and environmental standards. The test must be carried out at an approved MOT testing centre, and there’s a maximum fee set by the government.

What Is VAT?

VAT (Value Added Tax) is a 20% tax charged on most goods and services in the UK. Businesses registered for VAT must charge VAT on eligible sales and pay it to HMRC, while some goods and services are zero-rated, reduced-rated or exempt.

Does VAT Apply to MOT Test Fees?

No. The MOT test fee is exempt from VAT. The government sets the maximum chargeable rate for an MOT, and this rate does not include VAT, nor is VAT added on top.

If a garage only carries out the MOT, they should not charge VAT on the test fee. However, the exemption only applies to the official test itself.

What About Additional Services?

If your vehicle fails the MOT and the garage performs repairs or servicing to bring it up to standard, those services are subject to VAT at 20%.

This includes:

  • Parts fitted during repairs

  • Labour for mechanical work

  • Diagnostics, emissions testing beyond the MOT

  • Interim or full servicing

These items should be clearly listed on your invoice with VAT shown separately. You will pay VAT on these charges even if the MOT test itself is VAT exempt.

How to Check for VAT on Your MOT Test Receipt

When you receive your MOT invoice:

  • The MOT test fee should be shown without VAT

  • Any additional work carried out should list VAT separately

  • If VAT is included, the garage must display their VAT registration number

VAT should never be included on the official MOT fee, but it’s common for it to appear on garage invoices that include other services.

If you're unsure, ask the garage to clarify and issue a separate VAT invoice for taxable items.

VAT-Registered Garages

A garage that is VAT registered must:

  • Charge VAT on all taxable goods and services (e.g. repairs, oil changes, tyres)

  • Not charge VAT on the MOT fee

  • Issue a proper VAT invoice on request

  • Submit regular VAT returns to HMRC

If your business is VAT registered and the car is used for business purposes, you can reclaim VAT on any qualifying vehicle repairs or services, but not on the MOT fee itself.

Final Thoughts

There is no VAT on MOT test fees in the UK, as they are exempt by law. However, if your MOT visit includes additional repair work or servicing, those charges will include VAT at 20%.

When checking your invoice, ensure VAT is only applied to taxable services and not mistakenly added to the MOT itself. For VAT-registered businesses, you may be able to reclaim VAT on eligible vehicle maintenance costs – just not on the MOT test.