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HMRC internal manual

VAT Margin Schemes

Second-hand vehicles: MOTs

MOTs are different from road fund licences: when paying for an MOT for your own car, you are paying for the service of testing the vehicle. 

When a customer buys a car, that customer would not buy the car first and then have an MOT test carried out in case repairs were needed which should have been the dealer’s responsibility. Where a car is sold with an MOT, we therefore see the act of MOT testing that car as having been carried out before the sale was made, such that the sale of the vehicle is a single supply of a tested car.

Should you require clarification on the treatment of MOTs you should contact the Supply policy team.