Vat Registration - MOT test centre

Sandra

Can anyone help please; Does anyone know if HMRC has published anything specific regarding the exclusion of income from Mots when calculating taxable turnover for VAT registration for approved MOT test centres.
I have a client whose turnover from garage repairs etc.. is about 50k, he is a sole prop. He is about to become a VOSA approved testing centre and foresees the income from this to be an additional 40k. My understanding is that when looking at turnover for vat registration purposes it is turnover from' taxable supplies' - MOTs are outside the scope- surely then the income he receives from the tests would be excluded from the turnover figure. This income will be clearly identified in his records.
Any pointers re cases or specific guidance would be appreciated
Many thanks :001_smile:

groundy

You are correct that the charge for the MOT does not form part of the turnover test as it is exempt. Obviously any additional repairs due to the MOT would be part of turnover as normal